Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 142.351 — Report of revenue receipts -- Responsibility of providers to register and comply

(1) A report of revenue receipts from the taxes imposed by KRS 142.303, 142.307,
142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall be
provided on a quarterly basis by the department to the health and family services
secretary on or before the tenth day of the second month following the close of each
fiscal quarter.
(2) It is the responsibility of each provider, subject to tax under KRS 142.303, 142.3 07,
142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 to register
with the department, and comply with the tax and reporting provisions of KRS
142.301 to 142.363.

Last amended: Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 532, eff ective June 20, 2005; ch. 99, sec. 119, effective June 20, 2005; and ch. 120, sec. 11, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 10, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 111, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85, 99

Source: official text