Ky. Rev. Stat. » Chapter 148
Kentucky Revised Statutes

Ky. Rev. Stat. § 148.010 (2026)

Repealed, 1964

✓ current as of May 2026
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Catchline at repeal: Department of Parks may accept park property; title in state. History: Repealed 1964 Ky. Acts ch. 157, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 3766d-3.

Notes of Decisions
Cited in 2 cases, 1951–1984 · leading case: Cimmaron Coal Corp. v. Dep't of Revenue, 681 S.W.2d 435 (Ky. Ct. App. 1984).
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Cimmaron Coal Corp. v. Dep't of Revenue, 681 S.W.2d 435 (Ky. Ct. App. 1984). “Majestic Collieries determined that a lessee of *438 coal that uses contract miners to extract and transport coal was the taxpayer under KRS 148.010(5). The contract miners were held to be “tools” of the one “engaged in severing coal.”
Givens v. Commonwealth, 244 S.W.2d 740 (Ky. Ct. App. 1951). “2d 369 ; KRS 148.010. And Ella Jackson, as a cotenant or tenant in common with her brother, G.”
— Ky. Rev. Stat. § 148.010(5) — 1 case
Cimmaron Coal Corp. v. Dep't of Revenue, 681 S.W.2d 435 (Ky. Ct. App. 1984). “Majestic Collieries determined that a lessee of *438 coal that uses contract miners to extract and transport coal was the taxpayer under KRS 148.010(5). The contract miners were held to be “tools” of the one “engaged in severing coal.”
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