103 KAR 3:030. Property
and Severance Forms manual.
RELATES TO: KRS 42.470,
61.870-61.884, 131.020, 131.030, 131.041-131.081, 131.110, 131.130, 131.155,
131.181, 131.183, 131.190, 131.340, 131.500, 131.510(1), (2)(a), 131.540,
132.020, 132.130-132.180, 132.190, 132.200, 132.220-132.270, 132.290, 132.310,
132.320, 132.360, 132.450, 132.487, 132.510, 132.820, 132.825, 132.990,
133.045, 133.110, 133.120, 133.130, 133.240, 134.015, 134.119, 134.121,
134.122, 134.127, 134.128, 134.129, 134.420, 134.590, 134.800, 134.805,
134.810, 134.815, 134.820, 134.825, 134.830, 135.010, 135.020, 135.050,
136.020, 136.050, 136.115-136.180, 136.1802-136.1806,
136.1873, 136.188, 136.310, 136.320, 136.330, 136.335, 136.377, 136.545,
136.575, 136.600-136.660, 137.130, 137.160, 143.030(1), 143.037, 143.040,
143.050, 143.060(1), 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037,
143A.080, 143A.090, 143A.100(1), 143A.991, Ky. Const. Sec. 170
STATUTORY AUTHORITY: KRS
131.130(3)
NECESSITY, FUNCTION, AND
CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe
forms necessary for the administration of any revenue law by the promulgation
of an administrative regulation incorporating the forms by reference. This
administrative regulation incorporates by reference the required Revenue Forms
used in the administration of Property and Severance Taxes by the Department of
Revenue.
Section 1. Property Tax -
Required Forms. (1) Revenue Form 61A200(P), "Property Tax Forms and
Instructions for Public Service Companies 2015", shall be the packet of
files and instructions relating to Revenue Form 61A200 for use by public
service companies reporting company name, location, and other pertinent filing
information with the Department of Revenue.
(2) Revenue Form 61A200,
"Public Service Company Property Tax Return for Year Ending December 31,
2014", shall be filed by public service companies reporting company name,
location, and other pertinent filing information with the Department of Revenue.
(3) Revenue Form 61A200(A),
"Report of Total Unit System and Kentucky Operations", shall be filed
by public service companies with the Department of Revenue, reporting the
System and Kentucky original cost, total depreciation and depreciated cost for
all operating and non-operating property types as of the end of the taxable
year.
(4) Revenue Form 61A200(B),
"Report of Kentucky Vehicles, Car Lines and Watercraft", shall be
filed by public service companies with the Department of Revenue, reporting the
assessed value of all Kentucky apportioned and regular licensed motor vehicles,
railroad car lines and commercial watercraft as of the end of the year.
(5) Revenue Form 61A200(C),
"Report of Total Unit Operations Balance Sheet", shall be filed by
public service companies with the Department of Revenue, reporting a financial
statement (balance sheet) as of December 31 for the system operating unit including
Kentucky.
(6) Revenue Form 61A200(D),
"Report of Total Unit Operations Income Statement", shall be filed by
public service companies with the Department of Revenue, reporting a financial
statement (income statement) for twelve (12) months ending December 31 for the
system operating unit including Kentucky.
(7) Revenue Form 61A200(E),
"Filing Extension Application", shall be used by public service
companies to request an extension of time to file the public service company
tax return.
(8) Revenue Form 61A200(G),
"Report of Capital Stocks", shall be filed by public service
companies with the Department of Revenue, reporting an analysis of their
capital stocks as of the end of the taxable year.
(9) Revenue Form 61A200(H),
"Report of Funded Debt", shall be filed by public service companies
with the Department of Revenue reporting an analysis of their debt as of the
end of the taxable year.
(10) Revenue Form
61A200(I), "Business Summary by Taxing Jurisdiction", shall be filed
by public service companies with the Department of Revenue, reporting a summary
of the business activity within each taxing district.
(11) Revenue Form
61A200(J), "Property Summary by Taxing Jurisdiction, Operating and
Nonoperating Property", shall be filed by public service companies with
the Department of Revenue reporting a summary of the amount of operating and
nonoperating property owned or leased in this state, by each county, city and
special district.
(12) Revenue Form
61A200(K), "Operating Property Listing by Taxing Jurisdiction", shall
be filed by public service companies with the Department of Revenue, reporting
an inventory of the amount and kind of operating property, owned or leased,
located in this state, for each county, city and special taxing district.
(13) Revenue Form
61A200(K2), "Nonoperating Property Listing by Taxing Jurisdiction",
shall be filed by public service companies with the Department of Revenue
reporting an inventory of the amount and kind of nonoperating property owned or
leased, located in this state, for each county, city and special taxing
district.
(14) Revenue Form
61A200(L), "Report of Allocation Factors, Operating and Noncarrier Property
for All Interstate Companies", shall be filed by interstate, noncarrier,
public service companies with the Department of Revenue, reporting property and
business factors in total and for the state of Kentucky.
(15) Revenue Form
61A200(M), "Report of Property and Business Factors for Interstate Railroad
and Sleeping Car Companies", shall be filed by interstate railroad and
sleeping car companies with the Department of Revenue, reporting property and
business factors in total and for the state of Kentucky.
(16) Revenue Form
61A200(N1), "Report of Operating Leased Real Property Located in Kentucky
By Taxing District", shall be filed by public service companies with the
Department of Revenue, reporting all leased real property and the terms of the
lease by taxing district.
(17) Revenue Form
61A200(N2), "Report of Operating Leased Personal Property Located in
Kentucky By Taxing District", shall be filed by public service companies
with the Department of Revenue, reporting all leased personal property and the
terms of the lease by taxing district.
(18) Revenue Form
61A200(N3), "Summary Report of System and Kentucky Operating Lease
Payments", shall be filed by public service companies with the Department
of Revenue reporting the annual operating lease payments paid during the
calendar year.
(19) Revenue Form
61A200(O), "Railroad Private Car Mileage Report", shall be filed by
railroad car line companies with the Department of Revenue reporting the name
and address of the company and the mileage in Kentucky.
(20) Revenue Form
61A200(Q), "Supplemental Report of Operations for Contained and
Residential Landfills", shall be filed by landfills with the Department of
Revenue, reporting historic, current, and projected operational information.
(21) Revenue Form
61A200(R), "Report of Property Subject to the Pollution Control Tax Exemption",
shall be filed by public service companies with the Department of Revenue,
reporting certified pollution control equipment, the original cost, and the net
book value.
(22) Revenue Form
61A200(U), "Industrial Revenue Bond Property", shall be filed by a public
service company to list real and tangible personal property purchased with an
industrial revenue bond.
(23) Revenue Form 61A202,
"2015 Public Service Company Property Tax Return for Railroad Car
Line", shall be filed by railroad car line companies with the Department
of Revenue, classifying the railcars by type and reporting cost, age, and
mileage for each railcar.
(24) Revenue Form
61A206(P), "Public Service Company Property Tax Forms and Instructions for
Commercial Air Passenger and Air Freight Carriers 2015", shall be the
packet of files and instructions relating to Revenue Form 61A206 for use by commercial
air passenger and air freight carriers reporting company name, location and
other pertinent information with the Department of Revenue.
(25) Revenue Form 61A206,
"Public Service Company Property Tax Return For Commercial Air Passenger
and Air Freight Carriers", shall be filed by all commercial air passenger
and air freight carriers reporting taxpayer name, location and other pertinent
information with the Department of Revenue.
(26) Revenue Form
61A206(A), "Filing Extension Application for Public Service Company
Property Tax Return", shall be used by commercial air passenger and air
freight carriers to request an extension of time to file the commercial air
passenger and air freight carriers tax return.
(27) Revenue Form
61A206(B), "Report of Kentucky Registered and Licensed Motor
Vehicles", shall be filed by commercial air passenger and air freight
carriers to report vehicles, both owned and leased, registered within the state
of Kentucky as of December 31.
(28) Revenue Form
61A206(C), "Report of Financial Operations for Commercial Air Passenger
and Air Freight Carriers", shall inform all commercial, passenger or cargo
airlines conducting business in Kentucky of the requirement to provide the Department
of Revenue with year-end financial statements, a complete annual report, and a
complete 10K report (FCC annual report) for the twelve (12) month period ending
December 31.
(29) Revenue Form
61A206(D-1), "Report of System Aircraft Fleet", shall be filed by
commercial air passenger and air freight carriers providing a complete listing
of fleet aircraft owned and capital-leased as of December 31.
(30) Revenue Form
61A206(D-2), "Report of System Aircraft Fleet", shall be filed by
commercial air passenger and air freight carriers providing a complete listing
of operating leased fleet aircraft.
(31) Revenue Form 61A206(D-3),
"Report of System Aircraft Fleet", shall be filed by all commercial
air passenger and air freight carriers providing a complete listing of all
fleet managed aircraft and aircraft held for resale or nonoperating.
(32) Revenue Form
61A206(E), "Report of Kentucky Flight Statistics By Airport", shall
be filed by all commercial air passenger and air freight carriers providing a
listing of all arrivals, departures, and ground time at all Kentucky airports
and heliports.
(33) Revenue Form
61A206(F), "Report of System and Kentucky Allocation Factors", shall
be filed by all commercial air passenger and air freight carriers listing
property factors and business factors.
(34) Revenue Form
61A206(G), "Report of Funded Debt", shall be filed by all commercial
air passenger and air freight carriers listing all debt obligations, both long
term and short term, by class and obligation.
(35) Revenue Form
61A206(H), "Report of Operating Leased Real Property Located in Kentucky
By Taxing District", shall be filed by all commercial air passenger and
air freight carriers listing all real property in Kentucky leased on an
operating lease basis.
(36) Revenue Form
61A206(I), "Report of Operating Leased Personal Property Located in Kentucky
By Taxing District", shall be filed by all commercial air passenger and
air freight carriers listing all personal property in Kentucky leased on an
operating lease basis.
(37) Revenue Form
61A206(J), "Summary Report of System and Kentucky Operating Lease
Payments", shall be filed by all commercial air passenger and air freight
carriers listing all annual operating lease payments.
(38) Revenue Form
61A206(K), "Report of Owned Real Property Located in Kentucky By Taxing
District", shall be filed by all commercial air passenger and air freight
carriers listing all real property owned in Kentucky.
(39) Revenue Form
61A206(L), "Report of Owned Personal Property Located in Kentucky By
Taxing District", shall be filed by all commercial air passenger and air
freight carriers listing all personal property owned in Kentucky.
(40) Revenue Form
61A206(M), "Summary Report of Total System and Kentucky Operations",
shall be filed by all commercial air passenger and air freight carriers listing
all real and personal property owned and leased, providing the original cost,
depreciation and depreciated cost values.
(41) Revenue Form
61A206(N), "Industrial Revenue Bond Property", shall be filed by all
commercial air passenger and air freight carriers listing real and tangible
property purchased with an industrial revenue bond.
(42) Revenue Form
61A206(O), "Public Service Company Sales", shall be filed by
commercial air passenger and air freight carriers listing any assets bought or
sold during the year.
(43) Revenue Form
61A207(P), "Commercial Watercraft Personal Property Tax Return 2015",
shall be the packet of files and instructions relating to Revenue Form 61A207
for use by commercial watercraft owners both resident and nonresident,
reporting the watercraft’s book value, original cost and total and Kentucky
route mileage with the Department of Revenue.
(44) Revenue Form 61A207,
"2015 Commercial Watercraft Personal Property Tax Return", shall be
filed by all commercial watercraft owners, both resident and nonresident,
reporting the watercraft’s book value, original cost, and total and Kentucky
route mileage with the Department of Revenue.
(45) Revenue Form
61A207(A), "Report of Owned Vessels in Your Possession", shall be
filed with the Department of Revenue, reporting all owned vessels (both
available and operating) in their fleet as of January 1, 2015.
(46) Revenue Form
61A207(B), "Report of Owned Vessels - in Possession of Others", shall
be filed with the Department of Revenue, reporting all owned vessels that are
in possession of other persons, companies, corporations, operators, or
charterers as of January 1, 2015.
(47) Revenue Form
61A207(C), "Report of Nonowned Vessels in Your Possession", shall be
filed with the Department of Revenue, reporting all nonowned vessels (both
available and operating) in their fleet as of January 1, 2015.
(48) Revenue Form
61A207(D), "Commercial Watercraft Valuation Worksheet", shall be
filed with the Department of Revenue, reporting the original cost, cost of
rebuilds and the cost of major improvements of all owned and nonowned vessels.
(49) Revenue Form
61A207(E), "Report of Kentucky Route Miles", shall be filed with the
Department of Revenue reporting the system route miles traveled on Kentucky
waterways.
(50) Revenue Form
61A207(F), "Report of System Route Miles", shall be filed with the
Department of Revenue reporting the system route miles traveled on United
States waterways.
(51) Revenue Form 61A209,
"Public Service Company Sales", shall be filed by public service
companies with the Department of Revenue, reporting any full or partial sale or
purchase of assets of the public service company.
(52) Revenue Form 61A211,
"Public Service Company Schedule of Owned and/or Leased Motor Vehicles
with Kentucky Situs", shall be filed by public service companies with the
Department of Revenue reporting all motor vehicles owned or leased within Kentucky.
(53) Revenue Form
61A211(I), "Instructions Public Service Company Schedule of Owned and/or
Leased Motor Vehicles with Kentucky Situs", shall provide instructions for
completing Revenue Form 61A211, "Public Service Company Schedule of Owned
and/or Leased Motor Vehicles with Kentucky Situs".
(54) Revenue Form
61A211(IP), "Instructions For Editing the Public Service Company Motor
Vehicle Printout", shall provide instructions for editing the computer
printout of previously reported licensed vehicles sent by the Department of
Revenue to public service companies that have listed vehicles with the
department in prior years.
(55) Revenue Form 61A230,
"Notice of Assessment", shall be sent by the Department of Revenue to
the taxpayer notifying him or her of the final assessment of the public service
company property.
(56) Revenue Form 61A240,
"Notice of Assessment", shall be sent by the Department of Revenue to
the taxpayer notifying him or her of a tentative assessment of the public
service company property. This notice shall inform the taxpayer of the protest
period.
(57) Revenue Form 61A250,
"Notice of Assessment", shall be sent by the Department of Revenue to
the taxpayer notifying the taxpayer of his or her claim of assessed value on
public service company property.
(58) Revenue Form 61A255,
"Public Service Company Property Tax Statement", shall be used by the
counties, schools and special districts to bill public service companies for
local property taxes.
(59) Revenue Form
61A255(I), "Instructions for 61A255, Public Service Company Property Tax
Statement", shall provide instructions for completing Revenue Form 61A255,
"Public Service Company Property Tax Statement".
(60) Revenue Form
61A500(P), "2015 Personal Property Tax Forms and Instructions for
Communications Service Providers and Multichannel Video Programming Service
Providers", shall be the packet of files and instructions relating to
Revenue Form 61A500 for use by telecommunication, satellite, and cable
television companies, reporting all tangible personal property with the
Department of Revenue.
(61) Revenue Form 61A500,
"2015 Tangible Personal Property Tax Return for Communications Service
Providers and Multichannel Video Programming Service Providers", shall be
filed by telecommunication, satellite, and cable television companies,
reporting all tangible personal property with the Department of Revenue.
(62) Revenue Form
61A500(H), "Report of Total Personal Tangible Property in Kentucky",
shall be filed by telecommunication, satellite, and cable television companies
with the Department of Revenue, summarizing the Kentucky original cost,
depreciation, and net book value of each class of tangible personal property.
(63) Revenue Form 61A500(I),
"Summary of Gross Personal Tangible Property Listing by Taxing
District", shall be filed by telecommunication, satellite,
and cable television companies with the Department of Revenue, summarizing the
Kentucky Original Cost by taxing jurisdiction.
(64) Revenue Form
61A500(J), "Summary of Reported Personal Tangible Property Listing by
Taxing District", shall be filed by telecommunication, satellite, and
cable television companies with the Department of Revenue, summarizing the
Kentucky reported value by taxing jurisdiction.
(65) Revenue Form
61A500(K), "Personal Tangible Property Listing by Taxing District",
shall be filed by telecommunication, satellite and cable television companies
with the Department of Revenue and shall contain an inventory of the amount and
kind of personal property owned and located in Kentucky by taxing jurisdiction.
(66) Revenue Form 61A508,
"Annual Report of Distilled Spirits in Bonded Warehouse", shall be
filed by distilleries with the Department of Revenue to report inventory as of
January 1.
(67) Revenue Form
61A508-S1, "Schedule 1 Office of Property Valuation Cost of Production
Schedule", shall be filed by distilleries with the Department of Revenue,
reporting the average cost per gallon of production.
(68) Revenue Form
61A508-S2, "Schedule 2 Office of Property Valuation Storage Cost
Schedule", shall be filed by distilleries with the Department of Revenue,
reporting average per barrel storage cost.
(69) Revenue Form
61A508-S3, "Schedule 3 Schedule of Bulk Sales and Purchases (Bourbon
Only)", shall be filed by distilleries with the Department of Revenue,
reporting the date of the sale or purchase, the number of barrels, age, and the
price.
(70) Revenue Form
61A508-S4, "Schedule 4", shall be filed by distilleries with the
Department of Revenue, reporting the fair cash value of bulk inventory
summarized on Form 61A508.
(71) Revenue Form
61A508-S5, "Schedule 5", shall be filed by distilleries with the
Department of Revenue, reporting the fair cash values of case goods summarized
on Form 61A508.
(72) Revenue Form
61A508-S6, "Schedule 6 Industrial Revenue Bond Property", shall be
filed with the Department of Revenue, reporting property purchased with an
industrial revenue bond.
(73) Revenue Form 61A509,
"Distilled Spirits or Telecoms Property Tax Statement", shall be used
by county clerks and local tax jurisdictions to bill assessments of distilled
spirits and telecom personal property.
(74) Revenue Form 61F007,
"Notification Protesting Your Commercial Watercraft Assessment",
shall inform taxpayers of the protest procedures on Commercial Watercraft
assessments.
(75) Revenue Form 61F008,
"Notification Protesting Your Assessment", shall inform taxpayers of
the protest procedures on Railroad Car Line assessments.
(76) Revenue Form 61F009,
"Notification Protesting Your Assessment", shall inform taxpayers of
the protest procedures on Public Service Company Property Tax assessments.
(77) Revenue Form 61F010,
"Property Value Assessments for Public Service and Centrally Assessed
Companies - Assessment of Distilled Spirits in Bonded Warehouses", shall
inform taxpayers of the protest procedures on Distilled Spirits assessments.
(78) Revenue Form 62A007,
"Motor Vehicle Tax and/or Registration Renewal Notice", shall be issued
by the Department of Revenue to notify motor vehicle owners of their ad valorem
property tax liabilities and registration renewal deadline.
(79) Revenue Form 62A007S,
"Motor Vehicle/Boat Property Tax Notice - Second Notice", shall be
issued by the Department of Revenue to notify motor vehicle and boat owners of
their delinquent ad valorem property tax liabilities.
(80) Revenue Form 62A008,
"Motor Vehicle Tax Notice", shall be issued by the Department of
Revenue to notify motor vehicle owners of their ad valorem property tax
liabilities.
(81) Revenue Form 62A009,
"Map Sales Invoice", shall be provided to the customer by the Department
of Revenue as a receipt for payment of maps purchased.
(82) Revenue Form 62A010,
"Notice for Boat Transfer", shall be issued to January 1 owners of
boats transferred during the calendar year informing them of the ad valorem tax
due on the transferred boat.
(83) Revenue Form 62A013,
"Application for Assessment Moratorium Certificate", shall be filed
by property owners seeking an assessment moratorium on qualifying existing
property undergoing repair, rehabilitation or restoration. The form shall be
filed with the proper administrating agency of the county in which the property
is located, thirty (30) days prior to restoration or repair.
(84) Revenue Form 62A015,
"2015 Motor Vehicle and Watercraft Property Tax Rate Certification",
shall be submitted annually to the Department of Revenue by motor vehicle and
watercraft taxing jurisdictions to certify the rates established by the taxing
jurisdiction for motor vehicles and watercraft.
(85) Revenue Form 62A016,
"Quietus", shall be issued by the Department of Revenue to certify
that a county clerk is in good standing with regard to the conduct of ad
valorem property tax collection duties.
(86) Revenue Form 62A017,
"County Clerk’s Claim for Calculation of Motor Vehicle and Boat
Bills", shall be completed by the Department of Revenue and county clerk
to certify the total number of motor vehicle and boat accounts for a given county
and find the county clerk’s compensation for making tax bills.
(87) Revenue Form 62A020,
"Intercounty Property Tax Collections", shall be completed by the
Department of Revenue to list distributions of ad valorem property tax made to
individual taxing jurisdictions.
(88) Revenue Form 62A023,
"Application for Exemption from Property Taxation", shall be filed by
organizations seeking a property tax exemption under Ky. Const. Sec. 170. This
form shall be filed with the property valuation administrator of the county in
which the property is located.
(89) Revenue Form 62A030,
"Request for Reproduction of PVA Public Records and Contract for
Commercial Users", shall be submitted to request copies of documents
required to be retained by the PVA.
(90) Revenue Form 62A044,
"Affidavit for Correction/Exoneration of Motor Vehicle/Boat/Trailer
Property Tax", shall be completed by the owner of a vehicle, boat, or
trailer at the property valuation administrator’s office in order to correct
owner or vehicle, boat, or trailer information in the ad valorem tax computer
system. The PVA shall present the form to the county clerk when a tax refund is
authorized.
(91)
Revenue Form 62A200(P), "2015 Unmined Coal Property Tax Information
Return", shall be the packet of files and instructions relating to Revenue
Form 62A200 for use by owners or lessees of unmined minerals, reporting filer
information with the Department of Revenue.
(92)
Revenue Form 62A200, "2015 Unmined Coal Property Tax Information
Return", shall be filed by owners or lessees of unmined minerals,
reporting filer information with the Department of Revenue.
(93)
Revenue Form 62A200, "Schedule A Fee Property Ownership", shall be
filed by owners or lessees of unmined minerals with the Department of Revenue,
reporting ownership information for each parcel or royalty information for each
leased parcel.
(94)
Revenue Form 62A200, "Schedule B Leased Property", shall be filed by
all lessees and sublessees with the Department of Revenue, reporting ownership
information for each parcel or royalty information for each leased parcel.
(95)
Revenue Form 62A200, "Schedule C Property or Stock Transfers", shall
be filed by both purchasers and sellers of unmined mineral property, with the
Department of Revenue, reporting details of the transaction.
(96)
Revenue Form 62A200, "Schedule D Lease Terminations, Transfers or
Assignments", shall be filed by lessors or lessees of unmined minerals,
with the Department of Revenue, reporting the parcel number, the date the lease
was terminated and the seams assigned.
(97)
Revenue Form 62A200, "Schedule E Farm Exception to Unmined Minerals
Tax", shall be filed by surface owners, who own the mineral rights in
their entirety and are engaged primarily in farming, to be excepted from the
unmined minerals tax.
(98)
Revenue Form 62A200, "Schedule F Geological Information by County",
shall be filed by owners or lessees of unmined minerals, with the Department of
Revenue, reporting exploration and analytical information.
(99) Revenue Form 62A301-S,
"Omitted Real Estate Property Tax Bill" shall be used by the sheriff
to inform taxpayers of an omitted real estate property tax liability.
(100) Revenue Form 62A302,
"Request for Information for Local Board of Tax Appeals", shall be
filed by taxpayers with the property valuation administrator, if appealing
their assessment on real property.
(101) Revenue Form 62A303,
"Minutes of the Board of Assessment Appeals", shall be used by the
county clerk to record the proceedings of the local board of assessment appeals,
list taxpayer information, provide a description of the property, include the
property valuation administrator’s assessment and indicate the amount of
increase or decrease in value.
(102) Revenue Form
62A303-A, "Certification", shall be used by the county clerk to
affirm that the minutes of the local board of assessment appeals are accurate.
(103) Revenue Form
62A303-B, "Summary of Appeals Filed With the County Board of Assessment
Appeals", shall be used by the county clerk to list all appeals filed with
the local board of assessment appeals, including the date and time the hearing
has been scheduled.
(104) Revenue Form
62A303-C, "Justification for Decision of Local Board of Assessment
Appeals", shall be used to list a justification of the decision of the
local board of assessment appeals.
(105) Revenue Form 62A304,
"Property Valuation Administrator’s Recapitulation of Real Property Tax
Roll", shall be filed by the property valuation administrator by the first
Monday in April, showing a recapitulation of property assessments by type of
property and by taxing district. This form shall also be known as "first recap".
(106) Revenue Form 62A305,
"Property Valuation Administrator’s Summary of Real Property Tax Roll
Changes (Since Recapitulation)", shall be filed by the property valuation
administrator within six (6) days of the conclusion of the real property tax
roll inspection period, showing all changes made since the submission of
Revenue Form 62A304. This form shall also be known as "final recap" or
"second recap".
(107) Revenue Form 62A307,
"Property Owner Conference Record", shall be used by the property
valuation administrator to document a property owner's appeal conference. The
property owner or his or her representative shall be asked to sign the record
and shall be given a copy of the record.
(108) Revenue Form 62A323,
"Record of Additions and Deletions", shall be used by the PVA to
report all real property additions and deletions for a particular assessment
year.
(109) Revenue Form 62A329,
"Annual Report of Domestic Life Insurance Companies", shall be filed
by life insurance companies doing business in Kentucky, with the Department of
Revenue, reporting the fair cash value of the company’s intangible property,
both taxable and exempt, and the aggregate amount.
(110) Revenue Form 62A350,
"Application for Exemption Under the Homestead/Disability Amendment",
shall be filed by property owners seeking an exemption from property taxes
under Ky. Const. Sec. 170. This application shall be filed with the property
valuation administrator of the county in which the residential unit is located.
(111) Revenue Form 62A352,
"Notice to Real Property Owner of Assessment by Property Valuation
Administrator", shall be mailed to the property owner by the property
valuation administrator notifying him or her of the assessment amount and of
his or her appeal rights.
(112) Revenue Form 62A353,
"Notice of Listing of Omitted Real Property", shall be mailed by the
property valuation administrator to the property owner. This document shall
notify the property owner that his or her omitted property has been listed and
assessed and of his or her appeal rights.
(113) Revenue Form 62A354,
"Notice to Property Owner of Final Decision of Board of Assessment
Appeals", shall be sent from the Board of Assessment Appeals to the
property owner to inform him or her of its ruling.
(114) Revenue Form 62A358,
"Receipt for Transferring Delinquent Property Tax Bills From the Sheriff
to the County Clerk", shall be signed by both the sheriff and county clerk
to affirm the number and total amount of delinquent tax bills transferred from
the sheriff to the county clerk.
(115) Revenue Form
62A358-S, "Supplemental Receipt to Document Timely Postmarked Payments
Received After the Delinquent Tax Bill Transfer Date", shall be signed by
both the sheriff and the county clerk to affirm payments received by the
sheriff via mail and postmarked timely after the transfer date.
(116) Revenue Form 62A359,
"Sheriff’s Report of Real Property Tax Bills Transferred to the County
Clerk", shall be used by the sheriffs to report delinquent real estate tax
bills that were transferred from the sheriff to the county clerk’s office.
(117) Revenue Form 62A360,
"Order Correcting Erroneous Assessment", shall be issued to the
collection agency (county sheriff or clerk) and taxpayer correcting an
erroneous mineral property tax assessment.
(118) Revenue Form 62A362,
"Sheriff’s Report of Delinquent Personal Property Tax Bills Transferred to
the County Clerk", shall be used by the sheriff to report delinquent
personal property tax bills transferred from the sheriff to the county clerk’s
office.
(119) Revenue Form
62A362-A, "Certification", shall be used by the sheriff to affirm
that the list of delinquent personal property tax bills transferred to the
county clerk is correct.
(120) Revenue Form 62A363,
"County Clerk’s Claim for Preparing Tax Bills", shall be submitted by
the county clerk in order to receive payment for each property tax bill
prepared, with one-half (1/2) paid out of the county treasury and one-half
(1/2) paid out of the State Treasury.
(121) Revenue Form
62A363-B, "County Clerk's Claim for Preparing Omitted Tax Bills",
shall be submitted by the county clerk in order to receive payment of one (1)
dollar for each omitted property tax bill prepared, with one-half (1/2) paid
out of the county treasury and one-half (1/2) paid out of the State Treasury.
(122) Revenue Form 62A364,
"County Clerk’s Monthly Report of Omitted Assessments", shall be used
by the county clerk to report omitted assessments made by the property
valuation administrator.
(123) Revenue Form 62A365,
"Nonresidency Affidavit", shall be filed as proof of nonresidency in
Kentucky as of January 1, for ad valorem tax purposes.
(124) Revenue Form 62A366,
"Order Correcting Erroneous Assessment", shall be filed by the
property valuation administrator with the sheriff, to correct an error made in
an assessment of property.
(125) Revenue Form
62A366-D, "Order Correcting Erroneous Delinquent Assessment", shall
be filed by the property valuation administrator with the sheriff, to correct
an error made in a delinquent assessment of property.
(126) Revenue Form 62A366R,
"Exoneration Form for Property Tax Refund", shall be filed by a
taxpayer for refunds of property tax.
(127) Revenue Form 62A367,
"Authorization for Preparing Additional/Supplemental Property Tax
Bills", shall be used by a property valuation administrator to prepare
additional or supplemental tax bills.
(128) Revenue Form
62A367-A, "Instructions for Preparation of Additional/Supplemental Tax
Bills and Official Receipt", shall be provided to assist the PVA with the
preparation of additional or supplemental tax bills.
(129) Revenue Form
62A368-A, "County Clerk’s Monthly Report of Delinquent Tax
Collections", shall be used by county clerks to report monthly to the
Department of Revenue delinquent property tax collections for the 1997 tax year
only.
(130) Revenue Form
62A368-B, "County Clerk’s Monthly Report of Delinquent Tax
Collections", shall be used by county clerks to report monthly to the
Department of Revenue delinquent property tax collections for tax years after
1997.
(131) Revenue Form 62A369,
"County Clerk’s Monthly Report of Delinquent Tax Collections", shall
be used by county clerks to report monthly to the Department of Revenue
delinquent property tax collections for 1996 and earlier tax years.
(132) Revenue Form
62A369-A, "County Clerk’s Monthly Report of Delinquent Tax
Collections", shall be used by county clerks to report monthly to the
Department of Revenue state commission from delinquent property tax
collections.
(133) Revenue Form 62A370,
"Kentucky Department of Revenue Certificate of Registration", shall
be issued by the Department of Revenue to individuals, corporations or partnerships
proving eligibility to purchase certificates of delinquency. This certificate
shall be presented to the county clerk at the time the third-party purchaser
registers for the tax sale.
(134) Revenue Form 62A370A,
"Kentucky Department of Revenue Application for Certificate of
Registration to Purchase Certificates of Delinquency", shall be submitted
to the Department of Revenue by individuals, corporations or partnerships
seeking to purchase certificates of delinquency offered for sale by the county
clerk.
(135) Revenue Form 62A371,
"Attestation Form For Use When Taxpayer Cannot Make Contact With A Third
Party Purchaser", shall be used by the taxpayer to attest to the county
clerk that the taxpayer attempted to contact the third party purchaser in the
manner specified by KRS 134.127(3)(e) and was unsuccessful.
(136) Revenue Form 62A372,
"Sheriff’s List of Orders Correcting Erroneous Assessments", shall be
used by the sheriff to report all exonerations made to the tax bills by the
property valuation administrator.
(137) Revenue Form
62A372-A, "Certification", shall be used by the sheriff to affirm
that the list of exonerations is accurate.
(138) Revenue Form 62A373,
"Certificate of Transfer for Property Tax Payment", shall be issued
by the sheriff to a person who has paid property taxes on behalf of another and
wishes to be treated as a transferee under KRS 134.121.
(139) Revenue Form 62A374,
"County Clerk Certificate of Delinquency Sale Registration", shall be
used by the county clerk to register third parties interested in purchasing
certificates of delinquency offered for sale by the county clerk.
(140) Revenue Form 62A375,
"Release of Certificate of Delinquency Assigned to a Third Party",
shall be used by the county clerk to release the lien of a certificate of
delinquency that has been refunded to a third party purchaser.
(141) Revenue Form 62A377,
"In House Release of Third Party Purchaser Lien When Lien is Paid to
Clerk", shall be used by the county clerk to release a certificate of delinquency
when the certificate of delinquency has been paid by the taxpayer and the third
party purchaser cannot be located.
(142) Revenue Form 62A378,
"Report of Mobile Homes and Recreational Vehicles Not Registered in this
State", shall be filed by every person providing rental space for mobile
homes and recreational vehicles not registered in Kentucky. This form shall be
filed with the property valuation administrator of the county in which the park
is located.
(143) Revenue Form 62A379,
"Listing of Omitted Real Property", shall be used by a taxpayer to
voluntarily list any property previously omitted from the tax roll or shall be
used by a property valuation administrator to list any involuntarily omitted
property.
(144) Revenue Form 62A380,
"Notification of Updated Mailing Address from Sheriff to Property
Valuation Administrator", shall be used by the sheriff to provide an
updated address to the property valuation administrator in accordance with KRS
134.119(8).
(145) Revenue Form 62A384C,
"Clay Property Tax Return", shall be filed with the Department of
Revenue by persons owning or leasing clay property, reporting the owner’s name
and address, percent ownership, product tons, and royalty rate.
(146) Revenue Form
62A384C(I) "Instructions to Complete Clay Property Tax Return", shall
be used by owners and lessees of land containing mineable clay minerals to file
Revenue Form 62A384C.
(147) Revenue Form
62A384-G, "Natural Gas Property Tax Return", shall be filed with the
Department of Revenue by persons owning or leasing developed natural gas
properties, reporting the location of the property, total yearly gas production,
number of producing wells, and the total dollar value of production.
(148) Revenue Form
62A384-G/O(I) "Gas/Oil," shall be used as a letter informing owners
of natural gas and oil property of the responsibility to file, the filing
deadline, and where to locate the forms.
(149) Revenue Form 62A384L,
"Limestone and Sand and Gravel Property Tax Return", shall be filed
with the Department of Revenue by persons owning or leasing limestone, sand or
gravel properties reporting mineral location, type of mining and production in
the last three (3) years.
(150) Revenue Form
62A384-O, "Oil Property Tax Return Lease Report", shall be filed with
the Department of Revenue by all persons, corporations, businesses and
partnerships owning, leasing or having knowledge of developed oil properties to
report developed oil property in Kentucky.
(151) Revenue Form 62A385,
"Sheriff’s Official Receipt for Property Tax Bills", shall be used by
sheriffs to acknowledge receipt of the county’s property tax bills and to
document the total tax amount to be collected for each taxing district.
(152) Revenue Form
62A385-A, "Sheriff’s Receipt For Unpaid and Partially Paid Tax
Bills", shall be used by incoming sheriffs to give receipt to the outgoing
sheriff for the unpaid and partially paid tax bills outstanding when he or she
assumes office.
(153) Revenue Form 62A386,
"Sheriff’s Official Receipt for Additional/Supplemental Property Tax
Bill(s)", shall be used by the sheriff to acknowledge receipt of
additional or supplemental property tax bills and to document the amount to be
collected for each taxing district.
(154) Revenue Form 62A393,
"Sheriff’s Property Tax Account Statement", shall be used by the
Department of Revenue to conduct the annual property tax settlement with the
sheriff.
(155) Revenue Form
62A393-A, "Incoming Sheriff’s Property Tax Account Statement", shall
be used by the Department of Revenue to conduct the property tax settlement
with the incoming sheriff.
(156) Revenue Form
62A393-B, "Outgoing Sheriff’s Property Tax Account Statement", shall
be used by the Department of Revenue to conduct the property tax settlement
with the outgoing sheriff.
(157) Revenue Form 62A394,
"Sheriff’s Monthly Report of Property Tax Collections", shall be used
by sheriffs to report to the Department of Revenue property tax collections for
the month.
(158) Revenue Form
62A394-MV, "County Clerk’s Monthly Report of Motor Vehicle Property Tax
Collections", shall be submitted by the county clerk to the Department of
Revenue and local taxing jurisdictions to report ad valorem property tax collections
for the month.
(159) Revenue Form 62A398,
"Property Valuation Administrator’s Bond", shall be completed by
property valuation administrators evidencing surety with the Commonwealth and a
local school board and affirming a commitment to fulfill the duties of the
office.
(160) Revenue Form
62A500(P), "2015 Personal Property Tax Forms and Instructions", shall
be the packet of files and instructions relating to Revenue Form 62A500 for use
by owners or lessees of tangible personal property reporting taxpayer information,
original cost of tangible property and reported value of tangible property with
either the property valuation administrator of the county of taxable situs or
with the Department of Revenue.
(161) Revenue Form 62A500,
"2015 Tangible Personal Property Tax Return", shall be filed by
owners or lessees of tangible personal property reporting taxpayer information,
original cost of tangible property and reported value of tangible property with
either the property valuation administrator of the county of taxable situs or
with the Department of Revenue.
(162) Revenue Form
62A500-A, "2015 Tangible Personal Property Tax Return (Aircraft
Assessments Only)", shall be filed by owners or lessees of aircraft not
used for commercial purposes, with either the property valuation administrator
of the county of taxable situs or with the Department of Revenue, reporting the
federal registration number, make and model, and taxpayer’s value for each
aircraft.
(163) Revenue Form
62A500-C, "Consignee Tangible Personal Property Tax Return", shall be
filed by persons in possession of consigned inventory, that has not been
reported on Revenue Form 62A500, with either the property valuation administrator
of the county of taxable situs or the Department of Revenue, reporting
consignor information and consigned inventory information.
(164) Revenue Form 62A500-L,
"Lessee Tangible Personal Property Tax Return", shall be filed by
lessees of tangible personal property who did not list the property on Revenue
Form 62A500, with either the property valuation administrator of the county of
taxable situs or with the Department of Revenue, reporting lessor information
and equipment information.
(165) Revenue Form
62A500-M1, "Boat Dealer’s Used Inventory Listing for Line 31 Tangible
Personal Property Tax Return", shall be filed by boat dealers with the
property valuation administrator of each county of taxable situs or with the
Department of Revenue, containing a detailed listing of used boats held for
sale by a licensed boat dealer.
(166) Revenue Form
62A500-S1, "Automobile Dealer’s Inventory Listing for Line 34 Tangible
Personal Property Tax Return", shall be filed by
automobile dealers, dealers with new boat and marine equipment held under a
floor plan or dealers with new farm machinery held under a floor plan with the
property valuation administrator of each county of taxable situs or with the Department
of Revenue, containing a detailed listing of property reported on line 34 of
the Tangible Personal Property Tax Return.
(167) Revenue Form
62A500-W, "2015 Tangible Personal Property Tax Return (Documented Watercraft)",
shall be filed by owners or lessees of documented vessels not used for
commercial purposes, with either the property valuation administrator of the
county of taxable situs or with the Department of Revenue, reporting the coast
guard number, make and model and taxpayer’s value for each watercraft.
(168) Revenue Form 62A600,
"Domestic Savings and Loan Tax Return", shall be filed with the
Department of Revenue by savings and loans operating solely in Kentucky,
reporting the balances in their capital accounts.
(169) Revenue Form 62A601,
"Foreign Savings and Loan Tax Return", shall be filed with the
Department of Revenue by foreign savings and loans authorized to do business in
this state, reporting the balances in their capital accounts.
(170) Revenue Form
62A601-S2, "Schedule B, Computation of Exempt Securities", shall be
filed with the Department of Revenue, by taxpayers filing Revenue Form 62A600
or 62A601, reporting the market value of U. S. government securities.
(171) Revenue Form 62A850,
"Bank Deposits Tax Return", shall be filed with the Department of
Revenue by financial institutions, reporting the amount of its deposits as of
the preceding January 1.
(172) Revenue Form 62A862,
"Certification of Tax Rate for Bank Deposits Franchise Tax", shall be
filed by the local taxing district with the Department of Revenue to notify the
Department of Revenue of the rate set on bank deposits.
(173) Revenue Form 62A863,
"Financial Institutions Local Deposits Summary Report", shall be
filed with the Department of Revenue, by financial institutions, reporting all
deposits located within the state as of the preceding June 30, along with a
copy of the most recent summary of deposits filed with the Federal Deposit Insurance
Corporation.
(174) Revenue Form 62A863-A,
"Schedule A, Summary of Net Deposits", shall be filed with the
Department of Revenue, by financial institutions filing Revenue Form 62A863, to
summarize deposits.
(175) Revenue Form 62A880,
"Personal Property Assessment", shall be sent by the Department of
Revenue to the owner of omitted personal property notifying him or her of the
value assessed by the department as well as all applicable penalties and
interest.
(176) Revenue Form 62B003,
"Unmined Coal Notice of Tax Assessment", shall be sent by the Department
of Revenue to the taxpayer notifying him or her of the value of his or her
interest in unmined coal property.
(177) Revenue Form 62B011,
"Limestone, Sand, or Gravel Assessment Notice", shall be sent by the
Department of Revenue to the taxpayer notifying him or her of the value of his
or her interest in limestone, sand or gravel property.
(178) Revenue Form 62B012,
"Oil Assessment Notice", shall be sent by the Department of Revenue
to the taxpayer notifying him or her of the value of his or her interest in oil
property.
(179) Revenue Form 62B013,
"Clay Assessment Notice", shall be sent by the Department of Revenue
to the taxpayer notifying him or her of the value of his or her interest in
clay property.
(180) Revenue Form 62B015,
"Gas Assessment Notice", shall be sent by the Department of Revenue
to the taxpayer notifying him or her of the value of his or her interest in gas
property.
(181) Revenue Form 62F003,
"Appeals Process for Real Property Assessments", shall be an
informational brochure on the procedure to follow to appeal an assessment on
real property.
(182) Revenue Form 62F015,
"PVA Open Records Commercial Fee Guidelines", shall be used by the
PVA to establish fees to be charged for the cost of reproduction, creation, or
other acquisition of records.
(183) Revenue Form 62F031,
"Appeal to Local Board of Assessment Appeals", shall be filed with
the county clerk by any taxpayer who wishes to appeal his or her assessment on
real property.
(184) Revenue Form 62F200,
"Important Reminder" shall be a postcard mailed to previous filers of
the Unmined Coal Property Tax Information Return as a reminder of the
responsibility to file, the filing deadline, and where to locate the forms.
(185) Revenue Form
62F384-G, "Important Reminder" shall be a postcard mailed to previous
filers of the Natural Gas Property Tax Return as a reminder of the
responsibility to file, the filing deadline, and where to locate the forms.
(186) Revenue Form 62F500,
"Important Reminder" shall be a postcard mailed to previous filers of
the Tangible Personal Property Tax Return as a reminder of the responsibility
to file, the filing deadline and where to locate the forms.
(187) Revenue Form 62F1341,
"Exemptions Allowed for Savings and Loans, Savings Banks and Similar
Institutions for Intangible Property Tax Purposes", shall inform
taxpayers, subject to intangible property tax on the value of their capital
stock, of those institutions which issue obligations that are exempt from state
ad valorem taxation.
Section 2. Severance Taxes
- Required Forms. (1) Revenue Form 10A100,
"Kentucky Tax Registration Application", shall be filed by taxpayers
with a coal severance and processing tax account listing taxpayer information
including mine name and mining permit number.
(2) Revenue Form 10A104, "Update Or Cancellation Of Kentucky
Tax Account(s)", shall be used by taxpayers with a coal severance and
processing tax account to update business information or to cancel the account.
(3) Revenue Form 55A004, "Coal Severance Tax Seller/Purchaser
Certificate", shall be filed by the taxpayer to verify purchase coal deductions.
(4) Revenue Form 55A100, "Coal Severance Tax Return",
shall be filed monthly by the taxpayer to report production and tax due.
(5) Revenue Form 55A100, "Part IV - Schedule of Purchased
Coal", shall be used by the taxpayer to report coal purchased for
processing and resale. "Part V - Schedule for Thin Seam Coal Tax
Credit", shall be used by the taxpayer to apply for tax credit for underground
mining of thin coal seams.
(6) Revenue Form 55A101, "Coal Severance Tax Return
Instructions", shall be included with the coal tax return mailed to the taxpayer
to assist in the completion of his or her return.
(7) Revenue Form 55A131, "Credit Memorandum", shall be
used by the department to issue a credit to the taxpayer for an overpayment rather
than a refund.
(8) Revenue Form 55A209, "Severance Tax Refund
Application", shall be used by the taxpayer for the purpose of requesting
a refund of tax overpaid.
(9) Revenue Form 56A001, "Application
for Certificate of Registration Minerals and Natural Gas Tax", shall be
used by persons dealing in minerals, natural gas or natural gas liquids who
wish to register with the Department of
Revenue to acquire an account number.
(10) Revenue Form 56A100,
"Natural Gas and Natural Gas Liquids Tax Return", shall be used by
registered natural gas and natural gas liquids taxpayers monthly to report
production and tax due.
(11) Revenue Form 56A101,
"Minerals Tax Return", shall be used by registered mineral taxpayers
monthly to report production and tax due.
(12) Revenue Form 56A106,
"Minerals Tax Certificate of Exemption", shall be used by mineral
taxpayers to claim exemptions from minerals tax for minerals purchased for the
maintenance of a privately maintained but publicly dedicated road.
(13) Revenue Form 56A107,
"Schedule A, Allocation of Gross Value of Minerals Severed in Kentucky and
Schedule B, Minerals Purchased from Others for Processing by Taxpayer",
shall be used by mineral taxpayers to compute gross value of minerals to be allocated
and to show the allocation by county of the gross value of minerals severed in
Kentucky and also shall be used by a taxpayer for showing minerals that are purchased
from others for processing by the taxpayer.
(14) Revenue Form 56A108,
"Schedule A, Gross Value of Natural Gas Sold to Nonconsumers and Schedule
B, Taxable Gross Value of Natural Gas and Natural Gas Liquids Extracted in
Kentucky by Taxpayer - Allocation", shall be used by natural gas taxpayers
to show details of all natural gas extracted in Kentucky and sold to
nonconsumers and also shall be used by natural gas taxpayers to allocate the
natural gas to the county or counties where the natural gas or natural gas
liquids were located prior to extraction.
(15) Revenue Form 56A109,
"Schedule C, Natural Gas First Purchased by Taxpayer From Kentucky
Producers", shall be used by natural gas taxpayers who are first
purchasers of natural gas to show gross value by county or counties from which
the natural gas was extracted.
(16) Revenue Form 56A110,
"Minerals Tax Return Attachment, Schedule C, Computation of Clay Severed
and Processed in Kentucky and Allocation of Tax Attributable to Clay",
shall be used by mineral taxpayers that sever clay to compute tax due.
(17) Revenue Form 56A112,
"Crude Petroleum Transporter's Monthly Report, Kentucky Oil Production
Tax", shall be used by registered crude petroleum transporter's for
reporting gross value and tax due.
(18) Revenue Form 56A113,
"Minerals Tax Credit for Limestone Sold in Interstate Commerce",
shall be used by mineral taxpayers for the purpose of determining the
eligibility for the minerals tax credit.
(19) Revenue Form 56A114,
"Crude Petroleum Transporter's Application for Registration", shall
be used by crude petroleum transporters who wish to acquire an account number
with the Kentucky Department of Revenue.
Section 3. Incorporation by
Reference. (1) The following material is incorporated by reference:
(a) Property tax -
referenced material:
1. Revenue Form 61A200(P),
"Property Tax Forms and Instructions for Public Service Companies
2015", November 2014;
2. Revenue Form 61A200,
"Public Service Company Property Tax Return for Year Ending December 31,
2014", November 2014;
3. Revenue Form 61A200(A),
"Report of Total Unit System and Kentucky Operations", November 2014;
4. Revenue Form 61A200(B),
"Report of Kentucky Vehicles, Car Lines and Watercraft", November
2014;
5. Revenue Form 61A200(C),
"Report of Total Unit Operations Balance Sheet", November 2014;
6. Revenue Form 61A200(D),
"Report of Total Unit Operations Income Statement", November 2014;
7. Revenue Form 61A200(E),
"Filing Extension Application", November 2014;
8. Revenue Form 61A200(G),
"Report of Capital Stocks", November 2014;
9. Revenue Form 61A200(H),
"Report of Funded Debt", November 2014;
10. Revenue Form 61A200(I),
"Business Summary by Taxing Jurisdiction", November 2014;
11. Revenue Form 61A200(J),
"Property Summary by Taxing Jurisdiction, Operating and Nonoperating
Property", November 2014;
12. Revenue Form 61A200(K),
"Operating Property Listing by Taxing Jurisdiction", November 2014;
13. Revenue Form
61A200(K2), "Nonoperating Property Listing by Taxing Jurisdiction",
November 2014;
14. Revenue Form 61A200(L),
"Report of Allocation Factors, Operating and Noncarrier Property for All
Interstate Companies", November 2014;
15. Revenue Form 61A200(M),
"Report of Property and Business Factors for Interstate Railroad and
Sleeping Car Companies", November 2014;
16. Revenue Form 61A200(N1),
"Report of Operating Leased Real Property Located in Kentucky By Taxing
District", November 2014;
17. Revenue Form
61A200(N2), "Report of Operating Leased Personal Property Located in
Kentucky By Taxing District", November 2014;
18. Revenue Form 61A200(N3),
"Summary Report of System and Kentucky Operating Lease Payments",
November 2014;
19. Revenue Form 61A200(O),
"Railroad Private Car Mileage Report", November 2014;
20. Revenue Form 61A200(Q),
"Supplemental Report of Operations for Contained and Residential
Landfills", November 2014;
21. Revenue Form 61A200(R),
"Report of Property Subject to the Pollution Control Tax Exemption",
November 2014;
22. Revenue Form 61A200(U),
"Industrial Revenue Bond Property", November 2014;
23. Revenue Form 61A202, "2015
Public Service Company Property Tax Return for Railroad Car Line",
November 2014;
24. Revenue Form 61A206(P),
"Public Service Company Property Tax Forms and Instructions for Commercial
Air Passenger and Air Freight Carriers 2015", November 2014;
25. Revenue Form 61A206,
"Public Service Company Property Tax Return For Commercial Air Passenger
and Air Freight Carriers", November 2014;
26. Revenue Form 61A206(A),
"Filing Extension Application for Public Service Company Property Tax
Return", November 2014;
27. Revenue Form 61A206(B),
"Report of Kentucky Registered and Licensed Motor Vehicles", November
2014;
28. Revenue Form 61A206(C),
"Report of Financial Operations for Commercial Air Passenger and Air
Freight Carriers", November 2014;
29. Revenue Form
61A206(D-1), "Report of System Aircraft Fleet", November 2014;
30. Revenue Form
61A206(D-2), "Report of System Aircraft Fleet", November 2014;
31. Revenue Form
61A206(D-3), "Report of System Aircraft Fleet", November 2014;
32. Revenue Form 61A206(E),
"Report of Kentucky Flight Statistics By Airport", November 2014;
33. Revenue Form 61A206(F),
"Report of System and Kentucky Allocation Factors", November 2014;
34. Revenue Form 61A206(G),
"Report of Funded Debt", November 2014;
35. Revenue Form 61A206(H),
"Report of Operating Leased Real Property Located in Kentucky By Taxing
District", November 2014;
36. Revenue Form 61A206(I),
"Report of Operating Leased Personal Property Located in Kentucky By
Taxing District", November 2014;
37. Revenue Form 61A206(J),
"Summary Report of System and Kentucky Operating Lease Payments",
November 2014;
38. Revenue Form 61A206(K),
"Report of Owned Real Property Located in Kentucky By Taxing
District", November 2014;
39. Revenue Form 61A206(L),
"Report of Owned Personal Property Located In Kentucky By Taxing
District", November 2014;
40. Revenue Form 61A206(M),
"Summary Report of Total System and Kentucky Operations", November
2014;
41. Revenue Form 61A206(N),
"Industrial Revenue Bond Property", November 2014;
42. Revenue Form 61A206(O),
"Public Service Company Sales", November 2014;
43. Revenue Form 61A207(P),
"Commercial Watercraft Personal Property Tax Return 2015", November
2014;
44. Revenue Form 61A207,
"2015 Commercial Watercraft Personal Property Tax Return", November
2014;
45. Revenue Form 61A207(A),
"Report of Owned Vessels in Your Possession", November 2014;
46. Revenue Form 61A207(B),
"Report of Owned Vessels - in Possession of Others", November 2014;
47. Revenue Form 61A207(C),
"Report of Nonowned Vessels in Your Possession", November 2014;
48. Revenue Form 61A207(D),
"Commercial Watercraft Valuation Worksheet", November 2014;
49. Revenue Form 61A207(E),
"Report of Kentucky Route Miles", November 2014;
50. Revenue Form 61A207(F),
"Report of System Route Miles", November 2014;
51. Revenue Form 61A209,
"Public Service Company Sales", November 2014;
52. Revenue Form 61A211,
"Public Service Company Schedule of Owned and/or Leased Motor Vehicles
with Kentucky Situs", November 2014;
53. Revenue Form 61A211(I),
"Instructions Public Service Company Schedule of Owned and/or Leased Motor
Vehicles with Kentucky Situs", November 2014;
54. Revenue Form
61A211(IP), "Instructions For Editing the Public Service Company Motor
Vehicle Printout", November 2014;
55. Revenue Form 61A230,
"Notice of Assessment", February 2010;
56. Revenue Form 61A240,
"Notice of Assessment", July 2011;
57. Revenue Form 61A250,
"Notice of Assessment", August 2008;
58. Revenue Form 61A255,
"Public Service Company Property Tax Statement", January 2012;
59. Revenue Form 61A255(I),
"Instructions for 61A255, Public Service Company Property Tax
Statement", July 2008;
60. Revenue Form 61A500(P),
"2015 Personal Property Tax Forms and Instructions for Communications
Service Providers and Multichannel Video Programming Service Providers",
December 2014;
61. Revenue Form 61A500,
"2015 Tangible Personal Property Tax Return for Communications Service
Providers and Multichannel Video Programming Service Providers", December
2014;
62. Revenue Form 61A500(H),
"Report of Total Personal Tangible Property in Kentucky", December
2014;
63. Revenue Form 61A500(I),
"Summary of Gross Personal Tangible Property Listing by Taxing
District", December 2014;
64. Revenue Form 61A500(J),
"Summary of Reported Personal Tangible Property Listing by Taxing
District", December 2014;
65. Revenue Form 61A500(K),
"Personal Tangible Property Listing by Taxing District", December
2014;
66. Revenue Form 61A508,
"Annual Report of Distilled Spirits in Bonded Warehouse", December
2014;
67. Revenue Form 61A508-S1,
"Schedule 1 Office of Property Valuation Cost of Production
Schedule", December 2014;
68. Revenue Form 61A508-S2,
"Schedule 2 Office of Property Valuation Storage Cost Schedule", December
2014;
69. Revenue Form 61A508-S3,
"Schedule 3 Schedule of Bulk Sales and Purchases (Bourbon Only)",
December 2014;
70. Revenue Form 61A508-S4,
"Schedule 4", December 2014;
71. Revenue Form 61A508-S5,
"Schedule 5", December 2014;
72. Revenue Form 61A508-S6,
"Schedule 6 Industrial Revenue Bond Property", December 2014;
73. Revenue Form 61A509,
"Distilled Spirits or Telecoms Property Tax Statement", January 2012;
74. Revenue Form 61F007,
"Notification Protesting Your Commercial Watercraft Assessment", July
2011;
75. Revenue Form 61F008,
"Notification Protesting Your Assessment", July 2011;
76. Revenue Form 61F009,
"Notification Protesting Your Assessment", July 2011;
77. Revenue Form 61F010,
"Property Value Assessments for Public Service and Centrally Assessed
Companies - Assessment of Distilled Spirits in Bonded Warehouses", March
2010;
78. Revenue Form 62A007,
"Motor Vehicle Tax and/or Registration Renewal Notice", 2006;
79. Revenue Form 62A007S,
"Motor Vehicle/Boat Property Tax Notice - Second Notice", 2006;
80. Revenue Form 62A008,
"Motor Vehicle Tax Notice", 2006;
81. Revenue Form 62A009,
"Map Sales Invoice", July, 2006;
82. Revenue Form 62A010,
"Notice for Boat Transfer", 2009;
83. Revenue Form 62A013,
"Application for Assessment Moratorium Certificate", December 2009;
84. Revenue Form 62A015,
"2015 Motor Vehicle and Watercraft Property Tax Rate Certification",
2014;
85. Revenue Form 62A016,
"Quietus", 2014;
86. Revenue Form 62A017,
"County Clerk’s Claim for Calculation of Motor Vehicle and Boat
Bills", 2009;
87. Revenue Form 62A020,
"Intercounty Property Tax Collections", 2009;
88. Revenue Form 62A023,
"Application for Exemption from Property Taxation", July 2013;
89. Revenue Form 62A030,
"Request for Reproduction of PVA Public Records and Contract for Commercial
Users", February 2008;
90. Revenue Form 62A044,
"Affidavit for Correction/Exoneration of Motor Vehicle/Boat/Trailer
Property Tax", February 2009;
91. Revenue Form 62A200(P),
"2015 Unmined Coal Property Tax Information Return", December 2014;
92. Revenue Form 62A200,
"2015 Unmined Coal Property Tax Information Return", December 2014;
93. Revenue Form 62A200,
"Schedule A Fee Property Ownership", December 2014;
94. Revenue Form 62A200,
"Schedule B Leased Property", December 2014;
95. Revenue Form 62A200,
"Schedule C Property or Stock Transfers", December 2014;
96. Revenue Form 62A200,
"Schedule D Lease Terminations, Transfers or Assignments", December
2014;
97. Revenue Form 62A200,
"Schedule E Farm Exception to Unmined Minerals Tax", December 2014;
98. Revenue Form 62A200,
"Schedule F Geological Information by County", December 2014;
99. Revenue Form 62A301-S,
"Omitted Real Estate Property Tax Bill", January 2013;
100. Revenue Form 62A302,
"Request for Information for Local Board of Tax Appeals", September
2005;
101. Revenue Form 62A303,
"Minutes of the Board of Assessment Appeals", July 2014;
102. Revenue Form 62A303-A,
"Certification", July 2014;
103. Revenue Form 62A303-B,
"Summary of Appeals Filed With the County Board of Assessment
Appeals", July 2014;
104. Revenue Form 62A303-C,
"Justification For Decision of Local Board of Assessment Appeals",
July 2014;
105. Revenue Form 62A304,
"Property Valuation Administrator's Recapitulation of Real Property Tax
Roll", July 2014;
106. Revenue Form 62A305,
"Property Valuation Administrator's Summary of Real Property Tax Roll
Changes (Since Recapitulation)", July 2014;
107. Revenue Form 62A307,
"Property Owner Conference Record", September 2005;
108. Revenue Form 62A323,
"Record of Additions and Deletions", July 2014;
109. Revenue Form 62A329,
"Annual Report of Domestic Life Insurance Companies", June 2014;
110. Revenue Form 62A350,
"Application for Exemption Under the Homestead/Disability Amendment",
December 2011;
111. Revenue Form 62A352,
"Notice to Real Property Owner of Assessment by Property Valuation
Administrator", April 2005;
112. Revenue Form 62A353,
"Notice of Listing of Omitted Real Property", September 2005;
113. Revenue Form 62A354,
"Notice to Property Owner of Final Decision of Board of Assessment
Appeals", July 2014;
114. Revenue Form 62A358,
"Receipt for Transferring Delinquent Property Tax Bills From the Sheriff
to the County Clerk", December 2009;
115. Revenue Form 62A358-S,
"Supplemental Receipt to Document Timely Postmarked Payments Received
After the Delinquent Tax Bill Transfer Date", March 2010;
116. Revenue Form 62A359,
"Sheriff’s Report of Real Property Tax Bills Transferred to the County
Clerk", December 2009;
117. Revenue Form 62A360,
"Order Correcting Erroneous Assessment", 2011;
118. Revenue Form 62A362,
"Sheriff’s Report of Delinquent Personal Property Tax Bills Transferred to
the County Clerk", July 2014;
119. Revenue Form 62A362-A,
"Certification", July 2014;
120. Revenue Form 62A363,
"County Clerk’s Claim for Preparing Tax Bills", July 2014;
121. Revenue Form 62A363-B,
"County Clerk's Claim for Preparing Omitted Tax Bills", July 2014;
122. Revenue Form 62A364,
"County Clerk’s Monthly Report of Omitted Assessments", July 2014;
123. Revenue Form 62A365,
"Nonresidency Affidavit", January 2012;
124. Revenue Form 62A366,
"Order Correcting Erroneous Assessment", December 2013;
125. Revenue Form 62A366-D,
"Order Correcting Erroneous Delinquent Assessment", July 2014;
126. Revenue Form 62A366R,
"Exoneration Form for Property Tax Refund", December 2013;
127. Revenue Form 62A367,
"Authorization for Preparing Additional/Supplemental Property Tax
Bills", July 2014;
128. Revenue Form 62A367-A,
"Instructions for Preparation of Additional/Supplemental Tax Bills and
Official Receipt", July 2014;
129. Revenue Form 62A368-A,
"County Clerk’s Monthly Report of Delinquent Tax Collections",
February 2006;
130. Revenue Form 62A368-B,
"County Clerk’s Monthly Report of Delinquent Tax Collections",
February 2006;
131. Revenue Form 62A369,
"County Clerk’s Monthly Report of Delinquent Tax Collections",
February 2006;
132. Revenue Form 62A369-A,
"County Clerk’s Monthly Report of Delinquent Tax Collections",
February 2006;
133. Revenue Form 62A370,
"Kentucky Department of Revenue Certificate of Registration",
November 2009;
134. Revenue Form 62A370A,
"Kentucky Department of Revenue Application for Certificate of
Registration to Purchase Certificates of Delinquency", October 2013;
135. Revenue Form 62A371,
"Attestation Form For Use When Taxpayer Cannot Make Contact With A Third
Party Purchaser", January 2013;
136. Revenue Form 62A372,
"Sheriff’s List of Orders Correcting Erroneous Assessments", February
2006;
137. Revenue Form 62A372-A,
"Certification", February 2006;
138. Revenue Form 62A373,
"Certificate of Transfer for Property Tax Payment", January 2010;
139. Revenue Form 62A374,
"County Clerk Certificate of Delinquency Sale Registration", November
2010;
140. Revenue Form 62A375,
"Release of Certificate of Delinquency Assigned to a Third Party",
February 2011;
141. Revenue Form 62A377,
"In House Release Of Third Party Purchaser Lien When Lien Is Paid To
Clerk", January 2013;
142. Revenue Form 62A378,
"Report of Mobile Homes and Recreational Vehicles Not Registered in this State",
August 2013;
143. Revenue Form 62A379,
"Listing of Omitted Real Property", December 2014;
144. Revenue Form 62A380,
"Notification of Updated Mailing Address from Sheriff to Property
Valuation Administrator", September 2010;
145. Revenue Form 62A384C,
"Clay Property Tax Return", January 2013;
146. Revenue Form
62A384C(I), "Instructions to Complete Clay Property Tax Return",
January 2014;
147. Revenue Form 62A384-G,
"Natural Gas Property Tax Return", January 2013;
148. Revenue Form
62A384-G/O(I), "Gas/Oil", January 2015;
149. Revenue Form 62A384L,
"Limestone and Sand and Gravel Property Tax Return", January 2015;
150. Revenue Form 62A384-O,
"Oil Property Tax Return Lease Report", January 2013;
151. Revenue Form 62A385,
"Sheriff’s Official Receipt for Property Tax Bills", July, 2014;
152. Revenue Form 62A385-A,
"Sheriff's Receipt for Unpaid and Partially Paid Tax Bills", July
2014;
153. Revenue Form 62A386,
"Sheriff’s Official Receipt For Additional/Supplemental Property Tax
Bill(s)", July 2014;
154. Revenue Form 62A393,
"Sheriff’s Property Tax Account Statement", February 2006;
155. Revenue Form 62A393-A,
"Incoming Sheriff’s Property Tax Account Statement", February 2006;
156. Revenue Form 62A393-B,
"Outgoing Sheriff’s Property Tax Account Statement", February 2006;
157. Revenue Form 62A394,
"Sheriff’s Monthly Report of Property Tax Collections", January 2010;
158. Revenue Form
62A394-MV, "County Clerk’s Monthly Report of Motor Vehicle Property Tax
Collections", August 2011;
159. Revenue Form 62A398,
"Property Valuation Administrator's Bond", September 2014;
160. Revenue Form
62A500(P), "2015 Personal Property Tax Forms and Instructions",
November 2014;
161. Revenue Form 62A500,
"2015 Tangible Personal Property Tax Return", November 2014;
162. Revenue Form 62A500-A,
"2015 Tangible Personal Property Tax Return (Aircraft Assessments
Only)", November 2014;
163. Revenue Form 62A500-C,
"Consignee Tangible Personal Property Tax Return", November 2014;
164. Revenue Form 62A500-L,
"Lessee Tangible Personal Property Tax Return", November 2014;
165. Revenue Form
62A500-M1, "Boat Dealer’s Used Inventory Listing for Line 31 Tangible
Personal Property Tax Return", November 2014;
166. Revenue Form
62A500-S1, "Automobile Dealer’s Inventory Listing for Line 34 Tangible
Personal Property Tax Return", November 2014;
167. Revenue Form 62A500-W,
"2015 Tangible Personal Property Tax Return (Documented Watercraft)",
November 2014;
168. Revenue Form 62A600,
"Domestic Savings and Loan Tax Return", August 2013;
169. Revenue Form 62A601,
"Foreign Savings and Loan Tax Return", August 2013;
170. Revenue Form
62A601-S2, "Schedule B, Computation of Exempt Securities", August
2013;
171. Revenue Form 62A850,
"Bank Deposits Tax Return", August 2013;
172. Revenue Form 62A862,
"Certification of Tax Rate for Bank Deposits Franchise Tax", August
2011;
173. Revenue Form 62A863,
"Financial Institutions Local Deposits Summary Report", November
2014;
174. Revenue Form 62A863-A,
"Schedule A, Summary of Net Deposits", August 2013;
175. Revenue Form 62A880,
"Personal Property Assessment", October 2004;
176. Revenue Form 62B003,
"Unmined Coal Notice of Tax Assessment", November 2008;
177. Revenue Form 62B011,
"Limestone, Sand, or Gravel Assessment Notice", July 2006;
178. Revenue Form 62B012,
"Oil Assessment Notice", July 2006;
179. Revenue Form 62B013,
"Clay Assessment Notice", July 2006;
180. Revenue Form 62B015,
"Gas Assessment Notice", July 2006;
181. Revenue Form 62F003,
"Appeals Process for Real Property Assessments", September 2014;
182. Revenue Form 62F015,
"PVA Open Records Commercial Fee Guidelines", August 2012;
183. Revenue Form 62F031,
"Appeal to Local Board of Assessment Appeals", January 2010;
184. Revenue Form 62F200,
"Important Reminder", January 2015;
185. Revenue Form 62F384-G,
"Important Reminder", January 2015;
186. Revenue Form 62F500,
"Important Reminder", January 2015; and
187. Revenue Form 62F1341,
"Exemptions Allowed for Savings and Loans, Savings Banks and Similar
Institutions for Intangible Property Tax Purposes", August 2011; and
(b) Severance taxes -
referenced material:
1. Revenue Form 10A100,
"Kentucky Tax Registration Application", July 2013;
2. Revenue Form 10A104,
"Update or Cancellation of Kentucky Account(s)", June 2011;
3. Revenue Form 55A004,
"Coal Severance Tax Seller/Purchaser Certificate", October 2010;
4. Revenue Form 55A100, "Coal Severance Tax Return", October
2010;
5. Revenue Form 55A100, "Part IV - Schedule of Purchased Coal"
and "Part V - Schedule for Thin Seam Coal Tax Credit", October 2010;
6. Revenue Form 55A101, "Coal Severance Tax Return Instructions",
October 2010;
7. Revenue Form 55A131, "Credit Memorandum", December 2006;
8. Revenue Form 55A209, "Severance Tax Refund Application",
August 2009;
9. Revenue Form 56A001,
"Application for Certificate of Registration Minerals and Natural Gas
Tax", October 1984;
10. Revenue Form 56A100,
"Natural Gas and Natural Gas Liquids Tax Return", July 2004;
11. Revenue Form 56A101,
"Minerals Tax Return", July 2004;
12. Revenue Form 56A106,
"Minerals Tax Certificate of Exemption", December 2006;
13. Revenue Form 56A107,
"Schedule A, Allocation of Gross Value of Minerals Severed in Kentucky and
Schedule B, Minerals Purchased from Others for Processing by Taxpayer",
January 2005;
14. Revenue Form 56A108,
"Schedule A, Gross Value of Natural Gas Sold to Nonconsumers and Schedule
B, Taxable Gross Value of Natural Gas and Natural Gas Liquids Extracted in Kentucky
by Taxpayer - Allocation", March 2005;
15. Revenue Form 56A109,
"Schedule C, Natural Gas First Purchased by Taxpayer from Kentucky
Producers", January 2005;
16. Revenue Form 56A110,
"Minerals Tax Return Attachment, Schedule C, Computation of Clay Severed
and Processed in Kentucky and Allocation of Tax Attributable to Clay",
March 2005;
17. Revenue Form 56A112,
"Crude Petroleum Transporter's Monthly Report, Kentucky Oil Production
Tax", July 2004;
18. Revenue Form 56A113,
"Minerals Tax Credit for Limestone Sold in Interstate Commerce",
November 1997; and
19. Revenue Form 56A114,
"Crude Petroleum Transporter's Application for Registration", December
2006.
(2) This material may be
inspected, copied, or obtained, subject to applicable copyright law, at the
Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620,
Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3088; Am. 3339; eff.
6-1-2007; 34 Ky.R. 2329; 2516; eff. 7-7-2008; 35 Ky.R. 2775; 36 Ky.R. 310; eff.
9-4-2009; 36. Ky. R. 2061-A; 2302; eff. 7-2-2010; 37 Ky.R. 2263; 2547; eff.
6-3-2011; 38 Ky.R. 1618; 1825; eff. 6-1-2012; 39 Ky.R. 1910; 2152; eff.
5-31-2013; 40 Ky.R. 1826; 2262; eff. 5-2-2014; 41 Ky.R. 2015; 2226; eff.
7-6-2015.)
