Ky. Rev. Stat. » Chapter 136
Kentucky Revised Statutes

Ky. Rev. Stat. § 136.270 (2026)

Repealed, 1966

✓ current as of May 2026
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Catchline at repeal: Tax on bank and trust company shares, except banker's bank organized under KRS 287.135. History: Repealed 1996 Ky. Acts ch. 254, sec. 39, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 262, sec. 4, effective July 13, 1990; and ch. 476, Pt.V, sec. 365, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 264, sec. 2, effective July 13, 1984. -- Amended 1976 Ky. Acts ch. 93, sec. 10, effective January 1, 1977. -- Amended 1966 Ky. Acts ch. 159, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4092.

Notes of Decisions
Cited in 6 cases, 1942–1973 · leading case: Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965).
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Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). · cites it 6× “Determination of the issues requires construction of KRS 136.270, 136.280, and certain other related statutory provisions.”
Bd. of Sup'rs, City of Frankfort v. State Etc., 189 S.W.2d 942 (Ky. Ct. App. 1945). · cites it 2× “Instead it pays this tax upon the fair cash value of its stock, less the assessed value of its real property in the state, “for and on behalf of the owners of the shares of stock.”
Bd. of Educ. v. Citizens Fid. Bank & Trust Co., 263 S.W.2d 112 (Ky. Ct. App. 1953). · cites it 8× “The Board of Education appeals a decree that the tax on the shares of stock cannot exceed forty cents on the $100 valuation, as provided in KRS 136.270, and that the rate should be apportioned thirty cents for general school purposes and tén cents for the special purpose.”
Cook v. Citizens State Bank of Wickliffe, 304 S.W.2d 931 (Ky. Ct. App. 1957). “The net valuation, $61,325, is that reported to the County Tax Commissioner by the bank in accordance with KRS 136.270. The bank also filed with the Department of Revenue a statistical statement as required by KRS 136.”
First Indus. Plan v. Kentucky Bd. of Tax Appeals, 500 S.W.2d 70 (Ky. Ct. App. 1973). · cites it 5× “020(1) rather than the tax imposed on bank shares by KRS 136.270 and KRS 136.280. The decision of the Board of Tax Appeals was upheld by the McCracken Circuit Court to which the taxpayer had appealed.”
Bd. of Sup'rs., Etc. v. Farmers Nat. Bank, Etc., 168 S.W.2d 371 (Ky. Ct. App. 1942). “The banks are required to make certain reports to the Kentucky Tax Commission and to local assessors, who are directed to assess the stock for their respective taxing districts. Section 4019a-10, Ky.”
— Ky. Rev. Stat. § 136.270(1) — 1 case
Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). “Determination of the issues requires construction of KRS 136.270, 136.280, and certain other related statutory provisions.”
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