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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​

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

​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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