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Kentucky Revised Statutes Title XI. Revenue and Taxation § 136.115.Definitions for KRS 136.120 to 136.180

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 136.115.Definitions for KRS 136.120 to 136.180 - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-136-115/

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