Kentucky Revised Statutes

Ky. Rev. Stat. § 132.240 (2026)

Repealed, effective January 1, 2006

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Catchline at repeal: Face value of intangibles to be stated. History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 184, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 5, effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-10b.

Notes of Decisions

Cited in 2 cases, 1958–1977 · leading case: Kentucky Dep't of Revenue v. Hobart Mfg. Co., 549 S.W.2d 297 (Ky. 1977).

Sort: Relevance Newest Treatment

Kentucky Dep't of Revenue v. Hobart Mfg. Co., 549 S.W.2d 297 (Ky. 1977). “It is not suggested that a leasehold, though technically ‘intangible,’ comes within the purview of KRS 132.240, which requires the listing of intangibles at ‘face value.”

Kentucky Tax Comm'n v. Airlene Gas Co., 328 S.W.2d 832 (Ky. Ct. App. 1958). “KRS 132.240 provides that corporations listing property for taxation with the county tax commissioner shall reveal the face value of all intangibles listed, with certain exceptions not here involved.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.