Ky. Rev. Stat. § 136.360
Every stock insurer other than life doing business in this state shall pay to the Department of Revenue on or before the first day of March of each year, for the purpose of defraying the expenses authorized by KRS Chapter 227, and KRS Chapter 304, Subtitle 24, three-fourths of one percent (0.75%) of all amounts paid to such insurance company or its representative, whether such payments are designated as premiums or otherwise, during the previous calendar year for fire insurance and that portion of the premium reasonably allocable to insurance against the hazard of fire included in other coverages other than life and disability insurances. In computing such amounts there shall be deducted amounts refunded on policies canceled or not taken, and dividends paid or credited to policyholders. All amounts so collected shall be deposited in the general expenditure fund in the State Treasury.
KRS 136.360
Amended 2005, Ky. Acts ch. 85, sec. 325, effective6/20/2005. -- Amended 1978 Ky. Acts ch. 384, sec. 26, effective 6/17/1978. -- Amended 1974 Ky. Acts ch. 210, sec. 1. -- Amended 1972 Ky. Acts ch. 203, sec. 9. -- Amended 1966 Ky. Acts ch. 187, Part IV, sec. 4. -- Amended 1954 Ky. Acts ch. 224, sec. 2. -- Amended 1942 Ky. Acts ch. 155, secs. 2 and 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 762b-5.