Statutes > Kentucky Statutes > CHAPTER 136 CORPORATION AND UTILITY TAXES > 136.115 Definitions for KRS 136.120 to 136.180.

136.115 Definitions for KRS 136.120 to 136.180.

Download pdf

Loading PDF...


136.115 Definitions for KRS 136.120 to 136.180. (1) &quot;Corporation&quot; as used in KRS 136.120 through 136.180 means any corporation, company, association, partnership, or person performing any public service. (2) &quot;Operating property&quot; 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 <br>assessment of operating property shall be deemed the payment of taxes on the <br>operating tangible property and the franchise. Effective: March 25, 1960 <br>History: Created 1960 Ky. Acts ch. 186, Art. II, sec. 1, effective March 25, 1960.