{"data":{"id":"us-ky/krs-136.130","jurisdiction":"us-ky","citation":"KRS 136.130","heading":"Reports of all public service corporations -- Extensions.","body":"(1) Each corporation included in KRS 136.120(1) shall annually, between December\n31, and April 30, following, make and deliver to the Department of Revenue a\nreport in such form as the department may prescribe, showing such of the following\nfacts as may be req uested by the department: The name and principal place of\nbusiness of the corporation; the kind of business engaged in; the amount of capital\nstock, preferred and common, and the number of shares of each; the amount of\nstock paid up; the par and fair cash value of the stock; the highest price at which the\nstock was sold at a bona fide sale within twelve (12) months next before December\n31 of the year for which the report is required to be made; the amount of surplus\nfunds and undivided profits; the total am ount of indebtedness as principal; the cost\nand year acquired of all operating property owned, operated, or leased, including\nproperty under construction, property held for future use, and the depreciation\nattributable thereto as of December 31, the cost a nd year acquired of all\nnonoperating tangible property and the depreciation attributable thereto; the cost\nand market value as of December 31 of all intangible property; the value of all other\nassets; the operating and nonoperating revenues, the net utilit y operating income\nbefore and after depreciation and before and after income taxes, the net income\nfrom operations, the net income including income from investments, and income\nfrom all other sources for twelve (12) months next preceding December 31 of the\nyear for which the report is required; the amount and kind of operating property in\nthis state, and where situated in each county, city, and taxing district, assessed or\nliable to assessment in this state, and the fair cash value thereof, the length and\ndescription of all the lines operated, owned, or leased in this state and in each\ncounty, city, and taxing district; and such other facts as the department may require.\n(2) The report shall cover the period of twelve (12) months ending December 31. The\ndepartment may change the date of the reports to conform to any change in date\nestablished by federal regulations.\n(3) If any corporation is in the hands or under the control of a receiver or other person,\nby order of a court, the receiver or other person shal l make the reports required by\nthis section and by KRS 136.140.\n(4) All public service corporations included in KRS 136.120 shall file with the report\nrequired by subsection (1) of this section a copy of all reports to their stockholders\nand a complete copy of their report to the Kentucky regulating authority for the year\nending December 31.\n(5) The Department of Revenue may grant an extension of thirty (30) days to file the\npublic service property tax return when, in its judgment, good cause exists. The\ndepartment shall keep a record of every extension and the taxpayer shall attach a\ncopy of the approved extension to his return when filed.\n(6) A taxpayer may be granted a thirty (30) day extension for filing the public service\ncompany property tax return if it requests the extension before the due date of the\nreturn and includes with the extension request a report of any increases or decreases\nin property of fifty thousand dollars ($50,000) or more in any taxing district.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28511","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"18e56c743a8b72ef4e42490ff3fe70efe414a1353a4d8f66ef5ff98a336459b1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.120","next":"us-ky/krs-136.132"},"notice":"GroundRules: Original legal text. Not legal advice."}