KRS 143A.080 — Monthly reporting and payment, exception

(1) On or before the last day of the month following each calendar month, every
taxpayer shall report the gross value of natural resources sold, processed, or used
during the preceding month and pay the amount of tax due on forms prescribed by
the department.
(2) Returns shall be signed by the taxpayer required to file the return or by his duly
authorized agent but need not be verified by oath.
(3) Returns required under this section shall contain such information as the department
deems necessary for the proper administration of this chapter.
(4) The taxpayer required to file the return provided under this section shall deliver the
return together with a remittance of the amount of the tax due to the department.
(5) For purposes of facilitating the administrati on, payment, or collection of the taxes
levied by KRS 143A.020, the department may permit or require returns or tax
payments for periods other than monthly. When permitted, returns for other than
monthly periods shall be filed and paid in such manner as th e department may
prescribe.
(6) No taxpayer shall change from the reporting system required under this section or
permitted in writing by the department, without the written authorization of the
department.
(7) A tax return is required for each reporting p eriod even though there may be no tax
due.