Ky. Rev. Stat. » Chapter 136

Ky. Rev. Stat. § 136.030

Repealed, effective January 1, 2006

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Catchline at repeal: List of resident bondholders -- Information to be furnished to Department of Revenue. History: Repealed 2005 Ky. Acts ch. 168, sec. 158, effective January 1, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 293, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 327, sec. 8, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 254, sec. 30, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 333, sec. 2, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 163, sec. 3, effective July 13, 1990; and ch. 437, sec. 6, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 496, sec. 3, effective August 1, 1986. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 34, effective June 16, 1960. -- Amended 1950 Ky. Acts ch. 74, sec. 2. -- Amended 1948 Ky. Acts ch. 95, sec. 8. -- Amended 1944 Ky. Acts ch. 121, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4019a- 10, 4088.

Notes of Decisions
Cited in 8 cases, 1945–2008 · leading case: Monumental Life Insurance Co. v. Department of Revenue
Sort: Relevance Newest Treatment
Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp · cites it 16× “Ledger decision the General Assembly repealed KRS 136.030 and removed the reference to stock from KRS 132.”
St. Ledger v. Commonwealth, Revenue Cabinet (1997) ky · cites it 20× “267 (1912), brings about an entirely different result in this case with regard to KRS 136.030(1) [hereinafter Exemption Statute].”
St. Ledger v. Commonwealth (1995) ky · cites it 16× “The rate of taxation on certain corporate shares is modified by KRS 136.030 [hereinafter "the exemption statute"].”
Commonwealth Revenue Cabinet v. St. Ledger (1997) kyctapp · cites it 3× “020 and KRS 136.030(1), the corporate shares tax and an exemption statute, respectively, which were integral parts of Kentucky’s intangible property tax scheme.”
Board of Sup'rs, City of Frankfort v. State Etc. (1945) kyctapphigh “KRS 136.030. But the shares of stock in a banking institution are expressly made subject to local ad valorem taxation by the respective counties and cities to a maximum of 20 cents each and by school districts to a maximum of 40 cents on the hundred dollars, KRS 136.”
American Life & Accident Insurance Co. of Kentucky v. Commonwealth (2004) kyctapp “320(l)(b) requires American Life to provide to the Revenue Cabinet the fair cash value of its intangible personal property exempt from taxation by law. The Revenue Cabinet has traditionally interpreted property to be included in the calculation of intangible personal property…”
AMERICAN LIFE & ACC. INS. CO. v. Com. (2004) kyctapp “320(1)(b) requires American Life to provide to the Revenue Cabinet the fair cash value of its intangible personal property exempt from taxation by law. The Revenue Cabinet has traditionally interpreted property to be included in the calculation of intangible personal property…”
Marcum v. Kentucky Enterprise Federal Savings & Loan Ass'n of Newport (1962) kyctapp “-290-300, KRS 136.030(1) appears to have no application whatever to domestic building and loan associations.”
— Ky. Rev. Stat. § 136.030(1) — 5 cases
Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp “Ledger decision the General Assembly repealed KRS 136.030 and removed the reference to stock from KRS 132.”
St. Ledger v. Commonwealth, Revenue Cabinet (1997) ky “267 (1912), brings about an entirely different result in this case with regard to KRS 136.030(1) [hereinafter Exemption Statute].”
St. Ledger v. Commonwealth (1995) ky “The rate of taxation on certain corporate shares is modified by KRS 136.030 [hereinafter "the exemption statute"].”
Commonwealth Revenue Cabinet v. St. Ledger (1997) kyctapp “020 and KRS 136.030(1), the corporate shares tax and an exemption statute, respectively, which were integral parts of Kentucky’s intangible property tax scheme.”
Marcum v. Kentucky Enterprise Federal Savings & Loan Ass'n of Newport (1962) kyctapp “-290-300, KRS 136.030(1) appears to have no application whatever to domestic building and loan associations.”
— Ky. Rev. Stat. § 136.030(1)(a) — 1 case
St. Ledger v. Commonwealth (1995) ky “The rate of taxation on certain corporate shares is modified by KRS 136.030 [hereinafter "the exemption statute"].”
— Ky. Rev. Stat. § 136.030(l) — 1 case
St. Ledger v. Commonwealth, Revenue Cabinet (1997) ky “267 (1912), brings about an entirely different result in this case with regard to KRS 136.030(1) [hereinafter Exemption Statute].”
— Ky. Rev. Stat. § 136.030(l)(a) — 1 case
St. Ledger v. Commonwealth (1995) ky “The rate of taxation on certain corporate shares is modified by KRS 136.030 [hereinafter "the exemption statute"].”
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