BANK FRANCHISE AND LOCAL DEPOSIT TAX
- Section 136.500 - Definitions for KRS 136.500 to 136.575
- Section 136.505 - Franchise tax for financial institutions for taxable years prior to January 1, 2021
- Section 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
- Section 136.510 - Rate of franchise tax - Minimum tax
- Section 136.515 - Net capital determination - Effect of changes in identity, form, or place of organization - Effect of combination of financial institutions
- Section 136.520 - Conditions constituting regularly engaging in business in the Commonwealth by financial institutions
- Section 136.525 - Apportionment of net capital for financial institutions with taxable business activity within and without the Commonwealth
- Section 136.530 - Calculation of receipts factor
- Section 136.535 - Calculation of property factor
- Section 136.540 - Calculation of payroll factor
- Section 136.545 - Tax returns - Extension of time for filing
- Section 136.550 - Examination and audit of tax returns - Assessment of excess
- Section 136.555 - Refunds or credits for overpayment of tax
- Section 136.560 - Recordkeeping procedures and retention
- Section 136.565 - Liability of corporate officers for taxes
- Section 136.570 - Penalties - Limitation on administrative or court proceedings by delinquent financial institutions
- Section 136.575 - Local government franchise taxes - Filing of report of deposits - Tax rate