Kentucky Statutes 136.115 – Definitions for KRS 136.120 to 136.180
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(1) “Corporation” as used in KRS § 136.120 through 136.180 means any corporation, company, association, partnership, or person performing any public service.
(2) “Operating property” as used in KRS § 136.120 through 136.180 means both the operating tangible property and the franchise, and the payment of taxes on the assessment of operating property shall be deemed the payment of taxes on the operating tangible property and the franchise.
Effective: March 25, 1960
History: Created 1960 Ky. Acts ch. 186, Art. II, sec. 1, effective March 25, 1960.
(2) “Operating property” as used in KRS § 136.120 through 136.180 means both the operating tangible property and the franchise, and the payment of taxes on the assessment of operating property shall be deemed the payment of taxes on the operating tangible property and the franchise.
Terms Used In Kentucky Statutes 136.115
- Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
Effective: March 25, 1960
History: Created 1960 Ky. Acts ch. 186, Art. II, sec. 1, effective March 25, 1960.