Kentucky Revised Statutes

Ky. Rev. Stat. § 139.040 (2026)

Repealed, 2008

✓ current as of May 2026
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Catchline at repeal: "Business." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 3, effective February 5, 1960.

Notes of Decisions
Cited in 1 case, 1972–1972 · leading case: Commonwealth ex rel. Luckett v. Louisville & Nashville R.R., 479 S.W.2d 15 (Ky. Ct. App. 1972).
Commonwealth ex rel. Luckett v. Louisville & Nashville R.R., 479 S.W.2d 15 (Ky. Ct. App. 1972). “KRS 139.040. Kales v. Commissioner of Internal Revenue, 6 Cir.”
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