Skip to main navigation Skip to main content

​​​​​​​Transmission Pipeline Taxation Information

Beginning in tax year 2023, significant changes to the taxation of transmission pipelines occurred. Previously, the Department of Revenue classified and taxed transmission pipelines as real property; however, pipelines have now been re-classified as tangible personal property in accordance with the judgment in the case styled as Department of Revenue v. Marathon Pipe Line LLC, 653 S.W.3d 104 (Ky. App. 2022)(discretionary review denied by the Kentucky Supreme Court October 12, 2022). Accordingly, taxpayers shall report and classify their transmission pipelines as tangible personal property on their returns, which shall be subject to the applicable state and local rates imposed on tangible personal property. The tax year 2023 state tax rate applicable to pipelines classified as tangible personal property is 45 cents per $100 of assessed value.​​​​


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


​Public Service Companies include:​

  • ​commercial solar electric generators

  • commercial wind and hydro electric generators

  • crude oil and refined products transmission

  • electric distributors

  • gas distributors

  • gas pipelines

  • gas transmission

  • gas utilities

  • interstate and intrastate railroads

  • LNG transmission

  • passenger and freight air carriers

  • power generators

  • privately owned water and sewer companies

  • railroad car lines

  • rural electric co-ops


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

  • electric plant boards

  • financial institutions (banks) deposit tax

  • privately owned contained solid waste landfills (beginning in 2017)

  • property owned by the Tennessee Valley Authority


All Public Service Branch forms can be found at the bottom of the page.


Annual Filing Deadlines
February 1st
  • Distilled Spirits in Bonded 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 61A200-PForm 61A200-A, Form 61A200-J, and Form 61A200-S
    • Commercial Solar/Wind/Hydro Electric
    • Electric and Gas Marketers/Resellers
    • Electric Utilities and Electric Power Companies
    • Electronic Pl​ant Boards
    • Gas Pipelines/Transmission
    • Gas Utilities
    • Liquid Pipelines/Transmission
    • Railroads/Interstate and Intrastate
    • Rural Electric Cooperatives
    • Sewer Utilities – Privately Owned
    • Water Utilities – Privately Owned
  • Form 61A202 (PDF) or Form 61A202 (Excel)
    • Railroad Car Lines
  • Form 61A206-P and Form 61A206-M
    • Air Carriers – Passenger, Freight, and Medical
  • 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?​

Some users have reported receiving an error message when attempting to open or download Excel files in an Explorer browser. If you should experience this issue, please try using Chrome, Safari or Firefox. If you are still unable to access the form you need, please Contact Us for assistance.​​



Filing Extensions

30 day extensions are granted for filing of the Public Service Company Property Tax Return (Revenue Form 61A200), if Schedule E is completed and filed on or before April 30th. Once your request is received, we’ll notify you by mail with our decision to either grant or deny the request.

Extensions are not granted for:

  • Distilled spirits in bonded warehouses returns
  • Commercial watercraft return
  • Telecommunication return
  • Bank Deposits, Domestic Life Insurance, Franchise Tax Local Deposits returns
  • Privately owned contained solid waste landfills

Statutory Guidelines

Public Service Companies
   KRS 136.115 through 136.180
Commercial Watercraft
   KRS 136.1801 through 136.1806
Communication Service Providers & Multichannel Video Programming Service Providers
   KRS 136.602, 136.600 through 136.660
Electric Plant Boards
   KRS 96.820, 96.570(11), and 96.179
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 Public Service Company

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

Public Service Branch

Download the Taxpayer Bill of Rights

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

KY State Seal

© Commonwealth of Kentucky. All rights reserved.

Kentucky.gov