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Kentucky Revised Statutes Title XI. Revenue and Taxation § 136.1801.Definitions for KRS 136.1801 to 136.1806

Current as of January 01, 2024 | Updated by FindLaw Staff

As used in KRS 136.1801 to 136.1806:

(1) “Corporation” means any corporation, company, association, partnership, limited liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth;

(2) “Watercraft” means any boat, towboat, pushboat, barge, or similar vessel. Watercraft shall not include:

(a) Floating equipment used in construction, including but not limited to dredges, pile drivers, and flats;

(b) Houseboats;

(c) Fishing boats;

(d) Pleasure boats; or

(e) Commercial dining boats;

(3) “Department” means the Department of Revenue;

(4) “Operating” or “operated” means owned, leased, rented, or used;

(5) “Local taxing district” means a local taxing jurisdiction or district, including a county, city, charter county, school district, consolidated local government, urban-county government, and special taxing district, which has a navigable waterway within its borders; and

(6) “Navigable waterway” means and shall include the following:

(a) All of the Mississippi River within or bordering this state;

(b) All of the Ohio River within or bordering this state;

(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at Kentucky River mile marker 65;

(d) The Green River beginning at Ohio River mile marker 784.4 and ending at Green River mile marker 108.9;

(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending at Tennessee River mile marker 62.4;

(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending at Cumberland River mile marker 74.7;

(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending at Big Sandy River mile marker 14.2;

(h) The Licking River beginning at Ohio River mile marker 470.2 and ending at Licking River mile marker 7; and

(i) Any other waterway in this state utilized by a corporation for the transportation of watercraft during the previous calendar year.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 136.1801.Definitions for KRS 136.1801 to 136.1806 - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-136-1801/

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