Kentucky Statutes 136.1801 – Definitions for KRS 136.1801 to 136.1806
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As used in KRS § 136.1801 to KRS § 136.1806:
(1) “Corporation” means any corporation, company, association, partnership, limited liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth;
(2) “Watercraft” means any boat, towboat, pushboat, barge, or similar vessel.
Watercraft shall not include:
(a) Floating equipment used in construction, including but not limited to dredges, pile drivers, and flats;
(b) Houseboats; (c) Fishing boats;
(d) Pleasure boats; or
(e) Commercial dining boats;
(3) “Department” means the Department of Revenue;
(4) “Operating” or “operated” means owned, leased, rented, or used;
(5) “Local taxing district” means a local taxing jurisdiction or district, including a county, city, charter county, school district, consolidated local government, urban- county government, and special taxing district, which has a navigable waterway within its borders; and
(6) “Navigable waterway” means and shall include the following: (a) All of the Mississippi River within or bordering this state; (b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at
Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker 784.4 and ending at
Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending at Tennessee River mile marker 62.4;
(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending at Cumberland River mile marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending at Big Sandy River mile marker 14.2;
(h) The Licking River beginning at Ohio River mile marker 470.2 and ending at
Licking River mile marker 7; and
(i) Any other waterway in this state utilized by a corporation for the transportation of watercraft during the previous calendar year.
Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 52, sec. 1, effective June 25, 2009. — Created
2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008.
(1) “Corporation” means any corporation, company, association, partnership, limited liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth;
Terms Used In Kentucky Statutes 136.1801
- City: includes town. See Kentucky Statutes 446.010
- Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Year: means calendar year. See Kentucky Statutes 446.010
(2) “Watercraft” means any boat, towboat, pushboat, barge, or similar vessel.
Watercraft shall not include:
(a) Floating equipment used in construction, including but not limited to dredges, pile drivers, and flats;
(b) Houseboats; (c) Fishing boats;
(d) Pleasure boats; or
(e) Commercial dining boats;
(3) “Department” means the Department of Revenue;
(4) “Operating” or “operated” means owned, leased, rented, or used;
(5) “Local taxing district” means a local taxing jurisdiction or district, including a county, city, charter county, school district, consolidated local government, urban- county government, and special taxing district, which has a navigable waterway within its borders; and
(6) “Navigable waterway” means and shall include the following: (a) All of the Mississippi River within or bordering this state; (b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at
Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker 784.4 and ending at
Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending at Tennessee River mile marker 62.4;
(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending at Cumberland River mile marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending at Big Sandy River mile marker 14.2;
(h) The Licking River beginning at Ohio River mile marker 470.2 and ending at
Licking River mile marker 7; and
(i) Any other waterway in this state utilized by a corporation for the transportation of watercraft during the previous calendar year.
Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 52, sec. 1, effective June 25, 2009. — Created
2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008.