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Kentucky Chapter 136 — Corporation and Utility Taxes

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  • KRS 136.010— Definitions for chapter, except KRS 136.500 to 136.575
  • KRS 136.012— "Production credit association" defined
  • KRS 136.013— "Bank for cooperatives" defined
  • KRS 136.020— Assessment of property of corporations
  • KRS 136.030— Repealed, 2006
  • KRS 136.040— Repealed, 1946
  • KRS 136.050— Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties
  • KRS 136.060— Corporation organization tax
  • KRS 136.070— Repealed, 2018
  • KRS 136.071— Repealed, 2018
  • KRS 136.072— Repealed, 1966
  • KRS 136.073— Average net capital tax on open-end registered investment companies
  • KRS 136.074— Repealed, 1966
  • KRS 136.076— Auditing of returns -- Assessment of additional tax
  • KRS 136.078— Repealed, 2019
  • KRS 136.080— Repealed, 1966
  • KRS 136.090— Repealed, 2019
  • KRS 136.100— Repealed, 2019
  • KRS 136.110— Repealed, 1962
  • KRS 136.115— Definitions for KRS 136.120 to 136.180
  • KRS 136.120— Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification
  • KRS 136.130— Reports of all public service corporations -- Extensions
  • KRS 136.132— Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately
  • KRS 136.140— Reports of interstate public service corporations
  • KRS 136.150— Ascertainment of facts on failure to report
  • KRS 136.160— Valuation of property -- Determination
  • KRS 136.170— Apportionment of property valuation
  • KRS 136.180— Notice and certification of valuation -- Effect of appeal on payment of taxes -- Payment of fee by any district which has value certified by department
  • KRS 136.181— Repealed, 2008
  • KRS 136.182— Repealed, 2008
  • KRS 136.183— Repealed, 2008
  • KRS 136.184— Repealed, 2008
  • KRS 136.185— Repealed, 1964
  • KRS 136.186— Repealed, 2005
  • KRS 136.187— Repealed, 2008
  • KRS 136.188— Annual fee on trucks, tractors, and buses operating partly within and partly outside Kentucky -- Fee to replace ad valorem tax -- Determination of value and fee -- Collection and distribution -- Protest
  • KRS 136.190— Boundary report of cities of the home rule class and taxing districts
  • KRS 136.200— Allocation of railroad bridge assessment
  • KRS 136.210— Repealed, 1960
  • KRS 136.220— Repealed, 1960
  • KRS 136.230— Repealed, 1966
  • KRS 136.240— Repealed, 1960
  • KRS 136.250— Repealed, 1966
  • KRS 136.260— Repealed, 1966
  • KRS 136.270— Repealed, 1966
  • KRS 136.275— Repealed, 1966
  • KRS 136.280— Repealed, 1966
  • KRS 136.290— Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice
  • KRS 136.291— Inapplicability of KRS 136.290, 136.300, and 136.310 after January 1, 2021 -- Savings and loan associations subject to corporation income tax and limited liability entity tax after January 1, 2021 -- Short-year returns
  • KRS 136.300— Rate and payment of tax -- Exemption from other taxes -- Charging against dividends
  • KRS 136.310— Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions
  • KRS 136.320— Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates
  • KRS 136.330— Tax on premium receipts life insurance company -- Exception
  • KRS 136.335— Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing
  • KRS 136.340— Tax on amounts paid to stock insurance companies, other than life
  • KRS 136.350— Tax on amounts to mutual companies, other than life and Lloyd's insurers
  • KRS 136.360— Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws
  • KRS 136.370— Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers
  • KRS 136.372— Declaration of estimated tax -- Payment -- Adjustments -- Penalties
  • KRS 136.373— Repealed, 1966
  • KRS 136.377— Repealed, 2019
  • KRS 136.380— Repealed, 1944
  • KRS 136.381— Reports and payments due notwithstanding dissolution or retirement
  • KRS 136.390— Tax on insurance companies other than stock or mutual
  • KRS 136.392— Premium surcharge
  • KRS 136.395— Hospital, medical or dental service companies exempt from premium tax
  • KRS 136.400— Repealed, 1984
  • KRS 136.410— Tax on bail bondsmen fees
  • KRS 136.500— Definitions for KRS 136.500 to 136.575
  • KRS 136.505— Franchise tax for financial institutions for taxable years prior to January 1, 2021
  • KRS 136.506— Inapplicability of KRS 136.505 after January 1, 2021 -- Financial institutions subject to corporation income tax, limited liability entity tax, and applicable local government franchise taxes after January 1, 2021 -- Short-year returns
  • KRS 136.510— Rate of franchise tax -- Minimum tax
  • KRS 136.515— Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions
  • KRS 136.520— Conditions constituting regularly engaging in business in the Commonwealth by financial institutions
  • KRS 136.525— Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth
  • KRS 136.530— Calculation of receipts factor
  • KRS 136.535— Calculation of property factor
  • KRS 136.540— Calculation of payroll factor
  • KRS 136.545— Tax returns -- Extension of time for filing
  • KRS 136.550— Examination and audit of tax returns -- Assessment of excess
  • KRS 136.555— Refunds or credits for overpayment of tax
  • KRS 136.560— Recordkeeping procedures and retention
  • KRS 136.565— Liability of corporate officers for taxes
  • KRS 136.570— Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions
  • KRS 136.575— Local government franchise taxes -- Filing of report of deposits -- Tax rate
  • KRS 136.600— Purpose of KRS 136.600 to 136.660 and 132.825
  • KRS 136.602— Definitions for KRS 136.600 to 136.660
  • KRS 136.604— Excise tax -- Multichannel video programming services -- Rate-sourcing rule
  • KRS 136.605— Sourcing of communications services -- Definitions
  • KRS 136.606— Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth
  • KRS 136.608— Exclusions from excise tax
  • KRS 136.610— Credit for tax paid in other state
  • KRS 136.612— Exception in the case of worthless accounts
  • KRS 136.614— Compensation to collect and timely remit excise tax
  • KRS 136.616— Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from purchaser prohibited -- Exclusion for municipal utility
  • KRS 136.617— Credit for tax on multichannel video programming or communications service paid in another state
  • KRS 136.618— Application for certificate of registration
  • KRS 136.620— Taxes due monthly -- Required monthly return -- Contents of return
  • KRS 136.622— Extension of time for filing return
  • KRS 136.624— Time for assessing taxes shown owing
  • KRS 136.626— Offset of overpayments against tax owing
  • KRS 136.628— Record retention
  • KRS 136.630— Interest on overdue tax
  • KRS 136.632— Refund or credit of taxes paid -- Claims
  • KRS 136.634— Administration by the department
  • KRS 136.636— Security for compliance
  • KRS 136.638— Officer and member liability for taxes due
  • KRS 136.640— Return of tax savings to customers
  • KRS 136.642— Legal action not to delay collections
  • KRS 136.644— Limitations of legal actions
  • KRS 136.646— Penalties
  • KRS 136.648— Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds
  • KRS 136.650— Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount
  • KRS 136.652— Distribution -- Administrative costs -- Monthly hold harmless amounts
  • KRS 136.654— Determination of distributions -- State baseline and local growth fund
  • KRS 136.656— Distributions -- County growth portion -- State baseline portion
  • KRS 136.658— Local Distribution Fund Oversight Committee -- Creation and duties
  • KRS 136.660— Prohibitions -- Local franchise fee or tax defined
  • KRS 136.0701— Repealed, 2018
  • KRS 136.0704— Repealed, 2018
  • KRS 136.980— Penalty for delinquency in payment
  • KRS 136.985— Penalty for failing to file return
  • KRS 136.990— Penalties
  • KRS 136.1801— Definitions for KRS 136.1801 to 136.1806
  • KRS 136.1802— Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination
  • KRS 136.1803— Description of watercraft operated during previous calendar year to be filed with department
  • KRS 136.1804— Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee
  • KRS 136.1805— Base collections
  • KRS 136.1806— Taxes levied under KRS 136.1801 to 136.1806 not exclusive
  • KRS 136.1873— Application of section -- Taxation of vehicles of system whose route or operation is partly within this state
  • KRS 136.1875— Information to be furnished by fleet owner
  • KRS 136.1877— Application of section -- Appeal from notice of tentative assessment -- Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate local rate to be set annually -- Distribution