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Centrally Assessed Companies

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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Centrally​ Assessed Companies are assessed annually by the Department of Revenue.

Centrally Assessed Companies​ include:​


  • commercial watercraft (boats and barges)​                     

  • communication service providers & multichannel video programming service providers

  • distilled spirits in bonded warehouses

  • domestic life insurance

  • financial institutions (banks) deposit tax

  • privately owned contain​ed solid waste landfills (beginning in 2017)

  • property owned by the Tennessee Valley Authority​

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All Centrally Assessed Branch forms can be found at the bottom of the page.​​​​​​​​


Annual Filing Deadlines
February 1st

  • Distilled Spirits in Bonde​​d Warehouses – Form 61A508 (S1-S6)​ / Form 61A508 (S1-S6) (Fill-in)

March 1st
  • Bank Deposits – Form 62A850
April 1st
  • Domestic Life Insurance – Form 62A329
April 30th
  • Form 61A202 (PDF) or Form 61A202 (Excel)
    • Railroad Car Lines
  • Form 61A800
    • Privately Owned Solid Waste Landfills
May 15th

  • Communication Service Providers and Multichannel Video Programming Service Providers – Form 61A500 (PDF) and Form 61A500 (Excel)

  • Commercial Watercraft – Form 61A207​ (PDF) or Form 61A207 (Excel)
August 15th
  • Franchise Tax of Local Bank Deposits – Form 62A863-P and 62A863​

Having Trouble Downloading Forms?​

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Statutory Guidelines

​Commercial Watercraft
   KRS 136.1801 through 136.1806
​Communication Service Providers & Multichannel Video Programming Service Providers
   KRS 136.602, 136.600 through 136.660​
​Tennessee Valley Authority
   KRS 96.550 through 96.900
​Distilled Spirits in Bonded Warehouses
   KRS 132.130 through 132.180
​Franchise Tax of Local Bank Deposits
   KRS 136.575 and 136.555
​Bank Deposits
   KRS 132.030 and 132.040
​Domestic Life Insurance
   KRS 136.320
​Privately Owned Solid Waste Landfills
   KRS 132.202 and 103 KAR 8:160

Pay Centrally Assessed Branch

To Pay a Bill Using the Department of Revenue Notice Number*

Electronic payment:  Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

*Online payments are available for Department of Revenue issued notices, but not local tax bills.

All tax payment and e-file options


Centrally Assessed Informational Chart
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​Filing Extensions

No filing extensions are granted for Centrally Assessed companies. These returns are due by their respective due dates.​​


Centrally Assessed Branch

Download the Taxpayer Bill of Rights

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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