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15 chapters · 869 sections in this title.
KRS § 136.010 Definitions for chapter, except KRS 136.500 to 136.575
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As used in this chapter, except for KRS 136.500 to 136.575, unless the context requires otherwise: (1) "Out-of-state business property" means all real and personal property having a taxable situs outside this state owned by a corporation for use in the active conduct of a trade o…
KRS § 136.012 "Production credit association" defined
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As used in this chapter and in KRS 141.040 and unless a different meaning appears from the context, the term "production credit association" means a corporation organized and chartered pursuant to the provisions of section 20 of that Act of Congress known as the "Farm Credit Act …
KRS § 136.013 "Bank for cooperatives" defined
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As used in KRS 136.013 and 141.040 and unless a different meaning appears from the context, the term bank for cooperatives means a corporation organized and chartered pursuant to the provisions of Sections 2 and 3 of that Act of Congress known as the "Farm Credit Act of 1933", as…
KRS § 136.020 Assessment of property of corporations
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The property of all corporations, except where otherwise provided by law, shall be assessed in the name of the corporation in the same manner as that of a natural person, except that, when legally called on, the chief officer shall report a full statement of the property of the c…