Bank Franchise and Local Deposit Tax
136.500 - Definitions for Krs 136.500 to 136.575.136.505 - Franchise Tax for Financial Institutions for Taxable Years Prior to January 1, 2021.136.506 - Inapplicability of Krs 136.505 After January 1, 2021 -- Financial Institutions Subject to Corporation Income Tax, Limited Liability Entity Tax, and Applicable Local Government Franchise Taxes After January 1, 2021 -- Short-year Returns.136.510 - Rate of Franchise Tax -- Minimum Tax.136.515 - Net Capital Determination -- Effect of Changes in Identity, Form, or Place of Organization -- Effect of Combination of Financial Institutions.136.520 - Conditions Constituting Regularly Engaging in Business in the Commonwealth by Financial Institutions.136.525 - Apportionment of Net Capital for Financial Institutions With Taxable Business Activity Within and Without the Commonwealth.136.530 - Calculation of Receipts Factor.136.535 - Calculation of Property Factor.136.540 - Calculation of Payroll Factor.136.545 - Tax Returns -- Extension of Time for Filing.136.550 - Examination and Audit of Tax Returns -- Assessment of Excess.136.555 - Refunds or Credits for Overpayment of Tax.136.560 - Recordkeeping Procedures and Retention.136.565 - Liability of Corporate Officers for Taxes.136.570 - Penalties -- Limitation on Administrative or Court Proceedings by Delinquent Financial Institutions.136.575 - Local Government Franchise Taxes -- Filing of Report of Deposits -- Tax Rate.