Kentucky Revised Statutes

Ky. Rev. Stat. § 138.120 (2026)

Repealed, 1952

✓ current as of May 2026
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Catchline at repeal: Civil penalty for failure to report and pay tax; suspension or revocation of permit to operate amusement place. History: Repealed 1952 Ky. Acts ch. 196, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281f-29.

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Dunaway v. DLX, Inc., 113 S.W.3d 632 (Ky. Ct. App. 2002).
Dunaway v. DLX, Inc., 113 S.W.3d 632 (Ky. Ct. App. 2002). “2 Nevertheless, the BAA denied DLX’s appeal on the grounds that under KRS 138.120(3) it had failed to provide written documentation to the PVA in support of its own assessment of $500,000.”
Ky. Rev. Stat. § 138.120(3): 1 case
Dunaway v. DLX, Inc., 113 S.W.3d 632 (Ky. Ct. App. 2002). “2 Nevertheless, the BAA denied DLX’s appeal on the grounds that under KRS 138.120(3) it had failed to provide written documentation to the PVA in support of its own assessment of $500,000.”
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