010. Definitions for chapter, except KRS 136.500 to 136.575.

012. "Production credit association" defined.

013. "Bank for cooperatives" defined.

020. Assessment of property of corporations.

030. Repealed, effective January 1, 2006. [Repealed]

040. Repealed, 1946. [Repealed]

050. Time of payment of corporation, property, and franchise taxes -- Interest -- Penalties.

060. Corporation organization tax.

070. Corporation license tax -- Exemptions -- Apportionment -- Credit.

0701. Corporation license tax -- Removal after December 31, 2005.

0704. License tax credit for economic revitalization projects -- Computation -- Cap.

071. Corporation license tax -- Apportionment of capital when corporation holds stock in other corporations.

072. Repealed, 1966. [Repealed]

073. Average net capital tax on open-end registered investment companies.

074. Repealed, 1966. [Repealed]

076. Auditing of returns -- Assessment of additional tax.

078. Disposition of receipts.

080. Repealed, 1966. [Repealed]

090. Reports of corporations for license tax purposes -- Subject matter.

100. Time of filing reports -- Period covered -- Change of period.

110. Repealed, 1962. [Repealed]

Public Service Corporations

115. Definitions for KRS 136.120 to 136.180.

120. Public service corporation property tax -- Exemptions -- Classification -- Assessment -- Certification.

130. Reports of all public service corporations -- Extensions.

132. Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately.

140. Reports of interstate public service corporations.

150. Ascertainment of facts on failure to report.

160. Valuation of property -- Determination.

170. Apportionment of property valuation.

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.

Watercraft Operated for Commercial Purpose

1801. Definitions for KRS 136.1801 to 136.1806.

1802. Watercraft assessment and taxation -- Allocation of tax receipts -- Value determination.

1803. Description of watercraft operated during previous calendar year to be filed with department.

1804. Notification of assessed value of watercraft -- Protest -- Tax rates -- Distribution of tax receipts -- Administrative fee.

1805. Base collections.

1806. Taxes levied under KRS 136.1801 to 136.1806 not exclusive.

181. Repealed, 2008. [Repealed]

182. Repealed, 2008. [Repealed]

183. Repealed, 2008. [Repealed]

184. Repealed, 2008. [Repealed]

185. Repealed, 1964. [Repealed]

186. Repealed, 2005. [Repealed]

187. Repealed, 2008. [Repealed]

Vehicles of System Operating Route Partly Within State

1873. Application of section -- Taxation of vehicles of system whose route or operation is partly within this state.

1875. Information to be furnished by fleet owner.

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.

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.

190. Boundary report of cities and taxing districts.

200. Allocation of railroad bridge assessment.

210. Repealed, 1960. [Repealed]

220. Repealed, 1960. [Repealed]

230. Repealed, 1966. [Repealed]

240. Repealed, 1960. [Repealed]

250. Repealed, 1966. [Repealed]

260. Repealed, 1966. [Repealed]

270. Repealed, 1966. [Repealed]

275. Repealed, 1966. [Repealed]

280. Repealed, 1966. [Repealed]

Savings and Loans, Savings Banks, and Similar Institutions

290. Report of savings and loan, savings bank, and similar institutions -- Value determination -- Notice.

300. Rate and payment of tax -- Exemption from other taxes -- Charging against dividends.

310. Tax on and reports from foreign savings and loan associations, savings banks and similar institutions.

Insurance Companies and Other Miscellaneous Taxes

320. Tax on taxable capital of domestic life insurance companies in lieu of other taxes -- State and local rates.

330. Tax on premium receipts life insurance company -- Exception.

335. Irrevocable election of method of taxation for domestic life insurance companies -- Time of filing.

340. Tax on amounts paid to stock insurance companies, other than life.

350. Tax on amounts to mutual companies, other than life and Lloyd's insurers.

360. Tax on amounts paid to stock insurance, to defray cost of administering fire prevention and insurance laws.

370. Tax on attorneys for exchange of reciprocal or interinsurance contracts -- Additional tax on premiums of stock insurers.

373. Repealed, 1966 [Repealed]

377. Filing of declaration of estimated tax by company -- Payment -- Penalty.

380. Repealed, 1944. [Repealed]

381. Reports and payments due notwithstanding dissolution or retirement.

390. Tax on insurance companies other than stock or mutual.

392. Premium surcharge.

395. Hospital, medical or dental service companies exempt from premium tax.

400. Repealed, 1984. [Repealed]

410. Tax on bail bondsmen fees.

Bank Franchise and Local Deposit Tax

500. Definitions for KRS 136.500 to 136.575.

505. Franchise tax for financial institutions -- Relationship to other state and local taxes.

510. Rate of franchise tax -- Minimum tax.

515. Net capital determination -- Effect of changes in identity, form, or place of organization -- Effect of combination of financial institutions.

520. Conditions constituting regularly engaging in business in the Commonwealth by financial institutions.

525. Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth.

530. Calculation of receipts factor.

535. Calculation of property factor.

540. Calculation of payroll factor.

545. Tax returns -- Extension of time for filing.

550. Examination and audit of tax returns -- Assessment of excess.

555. Refunds or credits for overpayment of tax.

560. Recordkeeping procedures and retention.

565. Liability of corporate officers for taxes.

570. Penalties -- Limitation on administrative or court proceedings by delinquent financial institutions.

575. Local government franchise taxes -- Filing of report of deposits -- Tax rate.

Multichannel Video Programming and Communications Services Tax

600. Purpose of KRS 136.600 to 136.660 and 132.825.

602. Definitions for KRS 136.600 to 136.660.

604. Excise tax -- Multichannel video programming services -- Rate-sourcing rule.

605. Sourcing of communications services -- Definitions.

606. Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.

608. Exclusions from excise tax.

610. Credit for tax paid in other state.

612. Exception in the case of worthless accounts.

614. Compensation to collect and timely remit excise tax.

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.

617. Credit for tax on multichannel video programming or communications service paid in another state.

618. Application for certificate of registration.

620. Taxes due monthly -- Required monthly return -- Contents of return.

622. Extension of time for filing return.

624. Time for assessing taxes shown owing.

626. Offset of overpayments against tax owing.

628. Record retention.

630. Interest on overdue tax.

632. Refund or credit of taxes paid -- Claims.

634. Administration by the department.

636. Security for compliance.

638. Officer and member liability for taxes due.

640. Return of tax savings to customers.

642. Legal action not to delay collections.

644. Limitations of legal actions.

646. Penalties.

648. Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.

650. Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.

652. Distribution -- Administrative costs -- Monthly hold harmless amounts.

654. Determination of distributions -- State baseline and local growth fund.

656. Distributions -- County growth portion -- State baseline portion.

658. Oversight committee -- Creation and duties.

660. Prohibitions -- Local franchise fee or tax defined.

Penalties

980. Penalty for delinquency in payment.

985. Penalty for failing to file return.

990. Penalties.