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143.030 Application for certificate of registration -- Tax return -- Revocation of
certificate -- Penalty for operation without certificate.
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(2)
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Every individual, partnership, joint venture, association, limited liability
company, limited liability partnership, corporation, or other business entity
engaged in severing or processing coal shall, prior to July 1, 1978, or prior to
severing or processing coal in this Commonwealth, file an application for a
certificate of registration in such form as the department may prescribe. Every
application shall be signed by:
(a) The owner if a natural person;
(b) A member or partner if the entity is an association, limited liability
company, limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person
specifically authorized by the corporation to sign the application, to which
shall be attached written evidence of his or her authority; or
(d) A licensed certified public accountant, or an attorney licensed to practice
law in the Commonwealth of Kentucky, acting on behalf of the owner,
association, partnership, limited liability company, limited liability
partnership, corporation, or other business entity.
On or before the twentieth day of the month following the reporting period in
which any coal is severed or processed, the taxpayer severing or processing
such coal shall file with the department a tax return in such form as the
department may require and remit the amount of the tax due. A tax return is
required for each reporting period even though there may be no tax liability.
Whenever any taxpayer fails to comply with any provisions of this chapter, or
any rule or regulation of the department relating thereto, the department may
order the suspension or revocation of the certificate of registration held by such
taxpayer.
Any taxpayer, including any officer of a corporation, who conducts a coal
severing or processing operation in this state without obtaining a certificate of
registration or after a certificate of registration has been suspended or revoked,
shall be guilty of a misdemeanor and upon conviction therefor, shall be fined an
amount not less than one hundred dollars ($100) nor more than one thousand
dollars ($1,000) or imprisoned for a period not to exceed six (6) months or both
such fine and imprisonment.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 538, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 44, sec. 3, effective July 15, 2002. -- Amended
1978 Ky. Acts ch. 189, sec. 3, effective July 1, 1978. -- Created 1972 Ky. Acts
ch. 62, sec. 3.
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