{"data":{"id":"us-ky/krs-136.335","jurisdiction":"us-ky","citation":"KRS 136.335","heading":"Irrevocable election of method of taxation for domestic life insurance","body":"companies -- Time of filing.\nBeginning with calendar year 2000, every life insurance company incorporated under the\nlaws of and doing business in Kentucky shall make an irrevocable  election whether to be\ntaxed under the provisions of KRS 136.320 or 136.330. For insurance companies\nincorporated under the laws of and doing business in Kentucky, prior to January 1, 2000,\nthe election shall be filed with the commissioner of insurance an d the commissioner of\nthe Department of Revenue on or before January 1, 2000. For insurance companies\napplying for a certificate to do business in Kentucky as a domestic life insurance\ncompany, after January 1, 2000, the election shall be filed with the co mpany's initial\napplication for certificate of authority to do business in Kentucky.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28551","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"812c423a60080b7434975b2315119b883598f02c737395c17110ccdad829e524","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.330","next":"us-ky/krs-136.340"},"notice":"GroundRules: Original legal text. Not legal advice."}