KRS 142.327 — Filing of returns -- Requirements

(1) On or before the twentieth day of the month following each calendar month, a
return for the preceding month shall be filed with the department in the form
prescribed by the department, together with payment of any tax due.
(2) A return shall be filed by ev ery provider. The return shall be signed by the person
required to file the return or a duly-authorized agent.
(3) The return shall show the gross revenues of the provider during the preceding
reporting period. The return shall also show the amount of taxe s for the period
covered by the return and other information as the department deems necessary for
the proper administration of KRS 142.301 to 142.363.
(4) The person required to file the return shall deliver the return, together with a
remittance of the amount of the tax due, to the department.
(5) For the purpose of facilitating the administration, payment, or collection of the taxes
levied by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316,
142.361, and 142.363, the department may permi t or require returns to be filed or
tax payments to be made other than as specifically required by the provisions of this
section, except the department shall not require or permit returns or payments to be
filed or remitted more frequently than monthly.