Kentucky Revised Statutes
Ky. Rev. Stat. § 136.240 (2026)
Repealed, 1960
✓ current as of May 2026
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Catchline at repeal: Utilities gross receipts tax; rate; collection; exemptions. History: Repealed 1960 Ky. Acts ch. 5, Art. IV, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281j-2.
Notes of Decisions
Cited in 3
cases, 1951–1967 · leading case: George v. Scent, 346 S.W.2d 784 (Ky. Ct. App. 1961).
George v. Scent, 346 S.W.2d 784 (Ky. Ct. App. 1961). “Article IV repealed the Utilities Receipts Tax (KRS 136.240) and amended various sections relating to license taxes (KRS 137.”
Reeves v. Fenley's Model Dairy, Inc., 235 S.W.2d 995 (Ky. Ct. App. 1951). “KRS 136.240 (2) from payment of the 'utilities gross receipts tax on electric current and gas .”
Dep't of Revenue v. Nat. Gas Serv., Inc., 415 S.W.2d 113 (Ky. Ct. App. 1967). “This amount represented taxes and penalties assessed against appellee under KRS 136.240(1) and KRS 136.250(3) upon gas sold by it be-, tween January 1, 1952, and May 30, 1959.”
— Ky. Rev. Stat. § 136.240(1) — 1 case
Dep't of Revenue v. Nat. Gas Serv., Inc., 415 S.W.2d 113 (Ky. Ct. App. 1967). “This amount represented taxes and penalties assessed against appellee under KRS 136.240(1) and KRS 136.250(3) upon gas sold by it be-, tween January 1, 1952, and May 30, 1959.”
— Ky. Rev. Stat. § 136.240(2) — 1 case
Dep't of Revenue v. Nat. Gas Serv., Inc., 415 S.W.2d 113 (Ky. Ct. App. 1967). “This amount represented taxes and penalties assessed against appellee under KRS 136.240(1) and KRS 136.250(3) upon gas sold by it be-, tween January 1, 1952, and May 30, 1959.”
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