The individual stockholders of any corporation that is required to report and pay city taxes upon its capital stock under KRS § 91.620 to KRS § 91.660 shall not be required to list their shares in the corporation so long as the corporation pays the city taxes on its capital stock under those sections.
Effective: October 1, 1942

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Terms Used In Kentucky Statutes 91.670

  • City: includes town. 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

History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2984a-10.