Kentucky Revised Statutes

Ky. Rev. Stat. § 139.180 (2026)

Repealed, 2008

✓ current as of May 2026

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Catchline at repeal: "Taxpayer" -- "Department." History: Repealed 2008 Ky. Acts ch. 95, sec. 20, effective August 1, 2008. -- Amended 2005 Ky. Acts ch. 85, sec. 409, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 18, effective February 5, 1960.

Notes of Decisions

Cited in 1 case, 1963–1963 · leading case: Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963).

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Marcum v. City of Louisville Mun. Hous. Comm'n, 374 S.W.2d 865 (Ky. Ct. App. 1963). “(KRS 139.180) All gross receipts are subject to the tax until the contrary is established.”

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