Bank Franchise and Local Deposit Tax
- 136.500 Definitions for KRS 136.500 to 136.575
- 136.505 Franchise Tax for Financial Institutions for Taxable Years Prior to January 1, 2021
- 136.506 Inapplicability of KRS 136.505 After January 1, 2021; Financial Institutions Subject to Corporation Income Tax, Limited Liability Entity Tax, and Applicable Local Government Franchise Taxes After January 1, 2021; Short-Year Returns
- 136.510 Rate of Franchise Tax; Minimum Tax
- 136.515 Net Capital Determination; Effect of Changes in Identity, Form, or Place of Organization; Effect of Combination of Financial Institutions
- 136.520 Conditions Constituting Regularly Engaging in Business in the Commonwealth by Financial Institutions
- 136.525 Apportionment of Net Capital for Financial Institutions with Taxable Business Activity Within and Without the Commonwealth
- 136.530 Calculation of Receipts Factor
- 136.535 Calculation of Property Factor
- 136.540 Calculation of Payroll Factor
- 136.545 Tax Returns; Extension of Time for Filing
- 136.550 Examination and Audit of Tax Returns; Assessment of Excess
- 136.555 Refunds or Credits for Overpayment of Tax
- 136.560 Recordkeeping Procedures and Retention
- 136.565 Liability of Corporate Officers for Taxes
- 136.570 Penalties; Limitation on Administrative or Court Proceedings by Delinquent Financial Institutions
- 136.575 Local Government Franchise Taxes; Filing of Report of Deposits; Tax Rate