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2019 Kentucky Revised Statutes
Chapter 142 - Miscellaneous taxes
- 142.010 State taxes on legal processes and instruments -- Distribution of amount collected.
- 142.011 Repealed, effective January 2, 1978.
- 142.015 Commission of county clerk for collecting taxes.
- 142.020 Repealed, 1974.
- 142.030 Repealed, 1979.
- 142.040 Repealed, 1979.
- 142.050 Real estate transfer tax -- Collection on recording -- Exemptions.
- 142.060 Charitable institutions include organizations owning properties listed in National Register.
- 142.100 Definitions for KRS 142.100 to 142.135.
- 142.105 Collection and remittance of CMRS prepaid service charges.
- 142.110 Registration by retailer with the department.
- 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee.
- 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights.
- 142.125 Recordkeeping.
- 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits.
- 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds.
- 142.201 Repealed, 1994.
- 142.203 Repealed, 1994.
- 142.207 Repealed, 1994.
- 142.211 Repealed, 1994.
- 142.213 Repealed, 1994.
- 142.217 Repealed, 1994.
- 142.221 Repealed, 1994.
- 142.223 Repealed, 1994.
- 142.227 Repealed, 1994.
- 142.231 Repealed, 1994.
- 142.233 Repealed, 1994.
- 142.237 Repealed, 1994.
- 142.241 Repealed, 1994.
- 142.243 Repealed, 1994.
- 142.247 Repealed, 1994.
- 142.251 Repealed, 1994.
- 142.253 Repealed, 1994.
- 142.257 Repealed, 1994.
- 142.259 Repealed, 1994.
- 142.301 Definitions for KRS 142.301 to 142.363.
- 142.303 Tax on gross revenues of providers for hospital services -- Exception.
- 142.307 Tax on gross revenues of other providers for health-care services -- Exception.
- 142.309 Phase out of tax on provision of physician services.
- 142.311 Tax on prescription drugs -- Expiration on June 30, 1999.
- 142.313 Entity as taxable provider -- Exception.
- 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.
- 142.315 Tax on gross revenues of psychiatric residential treatment facility services.
- 142.316 Tax on gross revenues of Medicaid managed care organization services.
- 142.317 Exemption from tax for charitable providers.
- 142.321 Application for certificate of registration -- Information from licensure boards.
- 142.323 Due date of taxes.
- 142.327 Filing of returns -- Requirements.
- 142.331 Extension of time for filing return.
- 142.333 Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal.
- 142.337 Offset of overpayments.
- 142.341 Records to be kept by provider -- Length of time of retention.
- 142.343 Interest on unpaid tax.
- 142.347 Administration by Department of Revenue.
- 142.351 Report of revenue receipts -- Responsibility of providers to register and comply.
- 142.353 Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction.
- 142.357 Liability of corporate officers for taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.
- 142.359 Penalties.
- 142.361 Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void.
- 142.363 Tax on gross revenues received by providers for services for individuals with intellectual disabilities and the Supports for Community Living Waiver Program -- Disposition of revenues -- Administrative regulations -- Application for waiver -- Section void if approval not received from Centers for Medicare and Medicaid Services.
- 142.400 Statewide transient room tax -- Rate -- Exclusions from tax.
- 142.402 Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due.
- 142.404 Officer and member liability for taxes due.
- 142.406 Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor.
- 142.408 Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act.
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