KRS 143A.050 — Certificate of registration required

(1) Every taxpayer shall, before engaging in the severing or processing of a natural
resource subjected to tax under KRS 143A.020, obtain a certificate of registration
by filing with the department an application in such form and containing such
information as the department may prescribe. Every application shall be signed by
the owner if a natural person; in the case of an association or partnership, by a
member or partner; in the case of a corporation, by an executive officer or some
person specifically authorized by the corporation to sign the application.
(2) Whenever any taxpayer fails to comply with any provisions of this section through
KRS 143A.130 or any rule or regulation of the department relating thereto, the
department may suspend or revoke the cert ificate of registration held by such
taxpayer.
(3) The Commonwealth may bring an action for a restraining order or a temporary or
permanent injunction to restrain or enjoin operation of a taxpayer's business being
operated without a certificate of registra tion. Such action may be brought in the
Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer.