Ky. Rev. Stat. Ann. § 136.1803 - Description of Watercraft Operated During Previous Calendar Year to Be Filed With Department.

136.1803 - Description of Watercraft Operated During Previous Calendar Year to Be Filed With Department.136.1803 - Description of Watercraft Operated During Previous Calendar Year to Be Filed With Department.

136.1802 - Watercraft Assessment and Taxation -- Allocation of Tax Receipts -- Value Determination.136.1804 - Notification of Assessed Value of Watercraft -- Protest -- Tax Rates -- Distribution of Tax Receipts -- Administrative Fee.

136.1803 Description of watercraft operated during previous calendar year to be filed with department.

On or before May 15, 2009, and each May 15 thereafter, each corporation operating watercraft within this state during the previous calendar year shall file on forms prescribed by the department, a detailed description of all watercraft it operated as of January 1 of the current year.

Effective: June 25, 2009

History: Amended 2009 Ky. Acts ch. 52, sec. 2, effective June 25, 2009. -- Created 2006 Ky. Acts ch. 169, sec. 3, effective January 1, 2008.

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