Definitions for KRS 136.120 to 136.180
Applied in 4 court decisions — leading case Revenue Cabinet v. Comcast Cablevision of the South (2003)
Most recently applied in Dayton Power & Light Co. v. Department of Revenue, Finance & Administration Cabinet (November 2012)
Effective: March 25, 1960 History: Created 1960 Ky
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(1) "Corporation" as used in KRS 136.120 through 136.180 means any corporation, company, association, partnership, or person performing any public service.
(2) "Operating property" as used in KRS 136.120 through 136.180 means both the operating tangible property and the franchise, and the payment of taxes on the assessment of operating property shall be deemed the payment of taxes on the operating tangible property and the franchise.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.