Ky. Rev. Stat. § 132.240

Repealed, effective January 1, 2006

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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 History: Repealed 2005 Ky.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 Department of Revenue v. Hobart Manufacturing Co.

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Kentucky Department of Revenue v. Hobart Manufacturing Co. (1977) ky “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 Commission v. Airlene Gas Co. (1958) kyctapp “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.”

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