Kentucky Code — 37644
Browse 134 sections in division 37644 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 136.010. Definitions for chapter, except KRS 136.500 to 136.575.
- § 136.012. "Production credit association" defined.
- § 136.013. "Bank for cooperatives" defined.
- § 136.020. Assessment of property of corporations.
- § 136.030. Repealed, 2006.
- § 136.040. Repealed, 1946.
- § 136.050. Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties.
- § 136.060. Corporation organization tax.
- § 136.070. Repealed, 2018.
- § 136.0701. Repealed, 2018.
- § 136.0704. Repealed, 2018.
- § 136.071. Repealed, 2018.
- § 136.072. Repealed, 1966.
- § 136.073. Average net capital tax on open-end registered investment companies.
- § 136.074. Repealed, 1966.
- § 136.076. Auditing of returns -- Assessment of additional tax.
- § 136.078. Repealed, 2019.
- § 136.080. Repealed, 1966.
- § 136.090. Repealed, 2019.
- § 136.100. Repealed, 2019.
- § 136.110. Repealed, 1962.
- § 136.115. Definitions for KRS 136.120 to 136.180.
- § 136.120. Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification.
- § 136.130. Reports of all public service corporations -- Extensions.
- § 136.132. Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.
- § 136.140. Reports of interstate public service corporations.
- § 136.150. Ascertainment of facts on failure to report.
- § 136.160. Valuation of property -- Determination.
- § 136.170. Apportionment of property valuation.
- § 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.
- § 136.1801. Definitions for KRS 136.1801 to 136.1806.
- § 136.1802. Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination.
- § 136.1803. Description of watercraft operated during previous calendar year to be filed with department.
- § 136.1804. Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee.
- § 136.1805. Base collections.
- § 136.1806. Taxes levied under KRS 136.1801 to 136.1806 not exclusive.
- § 136.181. Repealed, 2008.
- § 136.182. Repealed, 2008.
- § 136.183. Repealed, 2008.
- § 136.184. Repealed, 2008.
- § 136.185. Repealed, 1964.
- § 136.186. Repealed, 2005.
- § 136.187. Repealed, 2008.
- § 136.1873. Application of section -- Taxation of vehicles of system whose route or operation is partly within this state.
- § 136.1875. Information to be furnished by fleet owner.
- § 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.
- § 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.
- § 136.190. Boundary report of cities of the home rule class and taxing districts.
- § 136.200. Allocation of railroad bridge assessment.
- § 136.210. Repealed, 1960.
- § 136.220. Repealed, 1960.
- § 136.230. Repealed, 1966.
- § 136.240. Repealed, 1960.
- § 136.250. Repealed, 1966.
- § 136.260. Repealed, 1966.
- § 136.270. Repealed, 1966.
- § 136.275. Repealed, 1966.
- § 136.280. Repealed, 1966.
- § 136.290. Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice.
- § 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.
- § 136.300. Rate and payment of tax -- Exemption from other taxes -- Charging against dividends.
- § 136.310. Tax on and reports from foreign savings and loan associations, savings banks, and similar institutions.
- § 136.320. Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates.
- § 136.330. Tax on premium receipts life insurance company -- Exception.
- § 136.335. Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing.
- § 136.340. Tax on amounts paid to stock insurance companies, other than life.
- § 136.350. Tax on amounts to mutual companies, other than life and Lloyd's insurers.
- § 136.360. Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws.
- § 136.370. Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers.
- § 136.372. Declaration of estimated tax -- Payment -- Adjustments -- Penalties.
- § 136.373. Repealed, 1966
- § 136.374. Tax credit for eligible rehabilitation expenses. (Effective July 1, 2027)
- § 136.376. Priority of application and use of credits against insurance taxes. (Effective July 1, 2027)
- § 136.377. Repealed, 2019.
- § 136.380. Repealed, 1944.
- § 136.381. Reports and payments due notwithstanding dissolution or retirement.
- § 136.390. Tax on insurance companies other than stock or mutual.
- § 136.392. Premium surcharge.
- § 136.395. Hospital, medical or dental service companies exempt from premium tax.
- § 136.400. Repealed, 1984.
- § 136.410. Tax on bail bondsmen fees.
- § 136.500. Definitions for KRS 136.500 to 136.575.
- § 136.505. Franchise tax for financial institutions for taxable years prior to January 1, 2021.
- § 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.
- § 136.510. Rate of franchise tax -- Minimum tax.
- § 136.515. Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions.
- § 136.520. Conditions constituting regularly engaging in business in the Commonwealth by financial institutions.
- § 136.525. Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth.
- § 136.530. Calculation of receipts factor.
- § 136.535. Calculation of property factor.
- § 136.540. Calculation of payroll factor.
- § 136.545. Tax returns -- Extension of time for filing.
- § 136.550. Examination and audit of tax returns -- Assessment of excess.
- § 136.555. Refunds or credits for overpayment of tax.
- § 136.560. Recordkeeping procedures and retention.
- § 136.565. Liability of corporate officers for taxes.
- § 136.570. Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions.
- § 136.575. Local government franchise taxes -- Filing of report of deposits -- Tax rate.
- § 136.600. Purpose of KRS 136.600 to 136.660 and 132.825.
- § 136.602. Definitions for KRS 136.600 to 136.660.
- § 136.604. Excise tax -- Multichannel video programming services -- Rate-sourcing rule.
- § 136.605. Sourcing of communications services -- Definitions.
- § 136.606. Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.
- § 136.608. Exclusions from excise tax.
- § 136.610. Credit for tax paid in other state.
- § 136.612. Exception in the case of worthless accounts.
- § 136.614. Compensation to collect and timely remit excise tax.
- § 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.
- § 136.617. Credit for tax on multichannel video programming or communications service paid in another state.
- § 136.618. Application for certificate of registration.
- § 136.620. Taxes due monthly -- Required monthly return -- Contents of return.
- § 136.622. Extension of time for filing return.
- § 136.624. Time for assessing taxes shown owing.
- § 136.626. Offset of overpayments against tax owing.
- § 136.628. Record retention.
- § 136.630. Interest on overdue tax.
- § 136.632. Refund or credit of taxes paid -- Claims.
- § 136.634. Administration by the department.
- § 136.636. Security for compliance.
- § 136.638. Officer and member liability for taxes due.
- § 136.640. Return of tax savings to customers.
- § 136.642. Legal action not to delay collections.
- § 136.644. Limitations of legal actions.
- § 136.646. Penalties.
- § 136.648. Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.
- § 136.650. Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.
- § 136.652. Distribution -- Administrative costs -- Monthly hold harmless amounts.
- § 136.654. Determination of distributions -- State baseline and local growth fund.
- § 136.656. Distributions -- County growth portion -- State baseline portion.
- § 136.658. Local Distribution Fund Oversight Committee -- Creation and duties.
- § 136.660. Prohibitions -- Local franchise fee or tax defined.
- § 136.980. Penalty for delinquency in payment.
- § 136.985. Penalty for failing to file return.
- § 136.990. Penalties.