Kentucky Revised Statutes
Ky. Rev. Stat. § 132.750 (2026)
Repealed, 1992
✓ current as of May 2026
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Catchline at repeal: When mobile home classified as real estate. History: Repealed 1992 Ky. Acts ch. 338, sec. 28, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 334, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 25. -- Created 1962 Ky. Acts ch. 262, sec. 5. History for alternate version of KRS 132.750: Repealed 1990 Ky. Acts ch. 476, sec.
616. -- Amended 1982 Ky. Acts ch. 395, sec. 6. -- Created 1962 Ky. Acts ch. 262, sec. 5. Catchline at repeal: When mobile home or recreational vehicle classified as real estate.
Notes of Decisions
Cited in 1
case, 1985–1985 · leading case: Home Folks Mobile Homes, Inc. v. Revenue Cabinet, 700 S.W.2d 75 (Ky. Ct. App. 1985).
Home Folks Mobile Homes, Inc. v. Revenue Cabinet, 700 S.W.2d 75 (Ky. Ct. App. 1985). “HAYES, Chief Judge: This is an appeal from an opinion and order of the Daviess Circuit Court affirming a ruling of the Board of Tax Appeals which held that KRS 132.750, as amended in 1982, does not exempt mobile homes from the sales tax law imposed under KRS 139.”
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