{"data":{"id":"us-ky/krs-136.1801","jurisdiction":"us-ky","citation":"KRS 136.1801","heading":"Definitions for KRS 136.1801 to 136.1806.","body":"As used in KRS 136.1801 to 136.1806:\n(1) \"Corporation\" means any corporation, company, association, partnership, limited\nliability company, limited liability partnership, other business association, or person\noperating any watercraft for commercial purposes in the Commonwealth;\n(2) \"Watercraft\" means any boat, towboat, pushboat, barge, or similar vessel.\nWatercraft shall not include:\n(a) Floating equipment used in construction, including but not limited to dredges,\npile drivers, and flats;\n(b) Houseboats;\n(c) Fishing boats;\n(d) Pleasure boats; or\n(e) Commercial dining boats;\n(3) \"Department\" means the Department of Revenue;\n(4) \"Operating\" or \"operated\" means owned, leased, rented, or used;\n(5) \"Local taxing district\" means a local taxing jurisdiction or dis trict, including a\ncounty, city, charter county, school district, consolidated local government, urban -\ncounty government, and special taxing district, which has a navigable waterway\nwithin its borders; and\n(6) \"Navigable waterway\" means and shall include the following:\n(a) All of the Mississippi River within or bordering this state;\n(b) All of the Ohio River within or bordering this state;\n(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at\nKentucky River mile marker 65;\n(d) The Green River beginning at Ohio River mile marker 784.4 and ending at\nGreen River mile marker 108.9;\n(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending\nat Tennessee River mile marker 62.4;\n(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending\nat Cumberland River mile marker 74.7;\n(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending\nat Big Sandy River mile marker 14.2;\n(h) The Licking River beginning at Ohio River mile marker 470.2 a nd ending at\nLicking River mile marker 7; and\n(i) Any other waterway in this state utilized by a corporation for the\ntransportation of watercraft during the previous calendar year.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28518","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"67ed6c5efc01b405d76c29d7a425dd5525f3e2c3cf190397f245bd18a83d1aad","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.180","next":"us-ky/krs-136.1802"},"notice":"GroundRules: Original legal text. Not legal advice."}