KRS 142.105 — Collection and remittance of CMRS prepaid service charges

(1) The department shall collect the CMRS prepaid service charge and remit the
revenues to the CMRS fund as provided in KRS 142.100 to 142.135.
(2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant
to KRS 65.7634, and shall remit the amounts collected to the department on a
monthly basis, on or before the twentieth day of the next calendar month.
(3) The CMRS prepaid service charge collected by the retailer from any consumer
shall:
(a) Be deemed to be held in trust by the retailer for and on account of the
Commonwealth; and
(b) Constitute a debt of the retailer to the Commonwealth.