{"data":{"id":"us-ky/krs-136.115","jurisdiction":"us-ky","citation":"KRS 136.115","heading":"Definitions for KRS 136.120 to 136.180.","body":"(1) \"Corporation\" as used in KRS 136.120 through 136.180 means any corporation,\ncompany, association, partnership, or person performing any public service.\n(2) \"Operating property\" as used in KRS 136.120 through 136.180 means both the\noperating tangible proper ty and the franchise, and the payment of taxes on the\nassessment of operating property shall be deemed the payment of taxes on the\noperating tangible property and the franchise.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28509","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"a351bd9db8bebaf6884e747aff8b867e053d1d10e4ab5c035e226edf47db079d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.110","next":"us-ky/krs-136.120"},"notice":"GroundRules: Original legal text. Not legal advice."}