Kentucky Revised Statutes

Ky. Rev. Stat. § 136.140 (2026)

Reports of interstate public service corporations

✓ current as of May 2026

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(1) If a public service corporation, foreign or domestic, operates and conducts its business in other states as well as in this state, the report required by KRS 136.130 shall show the following additional facts: the cost and year acquired of the operating property operated, owned, or leased, including property under construction, property held for future use, and depreciation attributable thereto for the property in this state as of December 31; and such other facts as the department may require.

(2) All public service corporations included in KRS 136.120 shall file with the report required by KRS 136.130 and this section a copy of all reports to their stockholders and a complete copy of their report to the federal regulating agency if their operations are interstate. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 304, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 8, effective July 15, 2002. -- Amended 1960 Ky. Acts ch. 186, Art. II, sec. 4, effective March 25, 1960. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4079, 4096.

Notes of Decisions

Cited in 1 case, 1947–1947 · leading case: City of Louisville Ex Rel. v. Howard, 208 S.W.2d 522 (Ky. Ct. App. 1947).

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City of Louisville Ex Rel. v. Howard, 208 S.W.2d 522 (Ky. Ct. App. 1947). “130 and KRS 136.140. Prom these reports, the taxing authorities pick out the corporate net income, which is universally regarded as the amount left in pocket after deducting all expenses.”

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