Kentucky Revised Statutes

Ky. Rev. Stat. § 136.100 (2026)

Repealed, 2019

✓ current as of May 2026
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Catchline at repeal: Time of filing reports -- Period covered -- Change of period. History: Repealed 2019 Ky. Acts ch. 151, sec. 80, effective June 27, 2019. -- Amended 2005 Ky. Acts ch. 85, sec. 300, effective June 20, 2005. -- Amended 1962 Ky. Acts ch. 94, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4189-5, 4189-7.

Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Kroger Co. v. Dep't of Revenue, 614 S.W.2d 705 (Ky. Ct. App. 1981).
Kroger Co. v. Dep't of Revenue, 614 S.W.2d 705 (Ky. Ct. App. 1981). “KRS 136.100. The method of depreciation used by the taxpayer in computing its federal income tax does not control the method by which depreciation expenses are to be computed for state license tax purposes.”
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