613. Utility gross receipts license tax -- Exemptions.

6131. Definitions for KRS 160.613 to 160.617.

614. Tax on gross receipts from furnishing of cable television services and multichannel video programming services.

6145. Repealed, 2010. [Repealed]

615. Taxes payable, when -- Extension.

6151. Administration of taxes authorized by KRS 160.613 and 160.614.

6152. Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.

6153. Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.

6154. Collection and distribution of taxes imposed under KRS 160.613 and 160.614.

6155. Taxes to be distributed in compliance with KRS 160.613 to 160.617.

6156. Refund of utility gross receipts tax -- Effect of utility's rate increase -- Appeal to Circuit Court.

6157. Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing.

6158. Waiver of penalties.

617. Utility rate increase.

620. Repealed 1966.