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.