{"data":{"id":"us-ky/krs-91.630","jurisdiction":"us-ky","citation":"KRS 91.630","heading":"Capital of individuals and unincorporated companies, how assessed.","body":"Whenever any person or association of persons not a corporation and not having capital\nstock engages in this state in the business of a trust company or a guaranty or security\ncompany, the capital and property, or the certificates or other evidences of rig ht or\ninterest in the business or in the capital and property employed therein, shall be treated as\nthe capital stock of such person or association for the purposes of KRS 91.620 to 91.680,\nin like manner as if such person or association were a corporation.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25540","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"d21ad920ec5779bce0210c3e54eb8bb74f586cd2da6a5b233770753592b8af19","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.620","next":"us-ky/krs-91.640"},"notice":"GroundRules: Original legal text. Not legal advice."}