KRS 514.010: Definitions.

The following definitions apply in this chapter unless the context otherwise requires:

(1) "Deprive" means:

(a) To withhold property of another permanently or for so extended a period as to

appropriate a major portion of its economic value or with intent to restore only

upon payment of reward or other compensation; or

(b) To dispose of the property so as to make it unlikely that the owner will

recover it.

(2) "Financial institution" means a bank, insurance company, credit union, building and

loan associatio n, savings and loan association, investment trust or other

organization held out to the public as a place of deposit of funds or medium of

savings or collective investment.

(3) "Movable property" means property the location of which can be changed, including

things growing on, affixed to, or found in land, and documents although the rights

represented thereby have no physical location. "Immovable property" is all other

property.

(4) "Obtain" means:

(a) In relation to property, to bring about a transfer or p urported transfer from

another person of a legal interest in the property, whether to the obtainer or

another; or

(b) In relation to labor or service, to secure performance thereof.

(5) "Propelled vehicle" means any vehicle, including but not limited to mo tor vehicles,

aircraft, boats, or construction machinery, which is propelled otherwise than by

muscle power or which is readily capable of being towed otherwise than by muscle

power.

(6) "Property" means anything of value, including real estate, tangible a nd intangible

personal property, contract rights, documents, choses-in-action and other interests in

or claims to wealth, admission or transportation tickets, captured or domestic

animals, food and drink.

(7) "Property of another" includes property in which any person other than the actor has

an interest which the actor is not privileged to infringe, regardless of the fact that

the actor also has an interest in the property and regardless of the fact that the other

person might be precluded from civil recov ery because the property was used in an

unlawful transaction or was subject to forfeiture as contraband. Property in

possession of the actor shall not be deemed property of another who has only a

security interest therein, even if legal title is in the creditor pursuant to a conditional

sales contract or other security arrangement.

(8) "Receiving" means acquiring possession, control or title or lending on the security

of the property.

(9) "Services" includes labor, professional service, transportation, telephone, electricity,

gas, water or other public service, accommodation in hotels, restaurants or

elsewhere, admission to exhibitions, use of vehicles or other movable property.

(10) "Tax liability" for purposes of this chapter means the amount of money by which a

person understates the total amount of taxes due or collected and not remitted to the

Commonwealth, or the amount he fails to pay to the state, or both. Any person

whose income is subject to the withholding of income tax and from whose income

taxes are withheld shall be considered, for purposes of this chapter, to have paid to

the Commonwealth the sum of money withheld, whether or not such sum withheld

is paid to the Commonwealth.

(11) "Tax return" means any return, declaration, report or form issued or prescribed by

the Department of Revenue and required to be filed with the Department of

Revenue as prescribed by law.