Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Kentucky · Chapter 136 — Corporation and utility taxes

136.1801 Definitions for KRS 136.1801 to 136.1806.

303 words·~1 min read·/ky/chapter-136/136-1801

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

As used in KRS 136.1801 to 136.1806:
(1)"Corporation" means any corporation, company, association, partnership, limited
liability company, limited liability partnership, other business association, or person
operating any watercraft for commercial purposes in the Commonwealth;
(2)"Watercraft" means any boat, towboat, pushboat, barge, or similar vessel.
Watercraft shall not include:
(a)Floating equipment used in construction, including but not limited to dredges,
pile drivers, and flats;
(b)Houseboats;
(c)Fishing boats;
(d)Pleasure boats; or
(e)Commercial dining boats;
(3)"Department" means the Department of Revenue;
(4)"Operating" or "operated" means owned, leased, rented, or used;
(5)"Local taxing district" means a local taxing jurisdiction or district, including a
county, city, charter county, school district, consolidated local government, urban-
county government, and special taxing district, which has a navigable waterway
within its borders; and
(6)"Navigable waterway" means and shall include the following:
(a)All of the Mississippi River within or bordering this state;
(b)All of the Ohio River within or bordering this state;
(c)The Kentucky River beginning at Ohio River mile marker 545.8 and ending at
Kentucky River mile marker 65;
(d)The Green River beginning at Ohio River mile marker 784.4 and ending at
Green River mile marker 108.9;
(e)The Tennessee River beginning at Ohio River mile marker 934.5 and ending
at Tennessee River mile marker 62.4;
(f)The Cumberland River beginning at Ohio River mile marker 922.5 and ending
at Cumberland River mile marker 74.7;
(g)The Big Sandy River beginning at Ohio River mile marker 317.2 and ending
at Big Sandy River mile marker 14.2;
(h)The Licking River beginning at Ohio River mile marker 470.2 and ending at
Licking River mile marker 7; and
(i)Any other waterway in this state utilized by a corporation for the
transportation of watercraft during the previous calendar year.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.