Kentucky Revised Statutes
Ky. Rev. Stat. § 132.060 (2026)
Repealed, effective January 1, 2006
✓ current as of May 2026
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Catchline at repeal: Marginal accounts tax -- Brokers' report to department. History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 175, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 2, effective July 14, 2000. -- Amended 1968 Ky. Acts ch. 152, sec. 101. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042-2.
Notes of Decisions
Cited in 2
cases, 1985–2002 · leading case: AK Steel Corp. v. Commonwealth, 87 S.W.3d 15 (Ky. Ct. App. 2002).
AK Steel Corp. v. Commonwealth, 87 S.W.3d 15 (Ky. Ct. App. 2002). “…13 . Bill Drafting Manual, Informational Bulletin No. 117, Legislative Research Commission (1997). 14 . See, e. g., KRS 132.060(1) and KRS 136.535(2).”
Kentucky Power Co. v. Revenue Cabinet, 705 S.W.2d 904 (Ky. 1985). “Kentucky Power considering itself to be the equitable owner of the real property paid that tax pursuant to KRS 132.060. The Revenue Cabinet argues that Kentucky Power’s contractual interest in the real estate is subject to the 25 cent state ad valorem tax levied by the same…”
— Ky. Rev. Stat. § 132.060(1) — 1 case
AK Steel Corp. v. Commonwealth, 87 S.W.3d 15 (Ky. Ct. App. 2002). “…13 . Bill Drafting Manual, Informational Bulletin No. 117, Legislative Research Commission (1997). 14 . See, e. g., KRS 132.060(1) and KRS 136.535(2).”
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