Ky. Rev. Stat. Ann. ch. 142 – Miscellaneous Taxes | Midpage

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Kentucky Revised Statutes

Chapter 142

Ky. Rev. Stat. Ann. ch. 142

Miscellaneous Taxes

Commonwealth of Kentucky

142.010State taxes on legal processes and instruments -- Distribution of amount collected. (Effective until July 15, 2026)142.015Commission of county clerk for collecting taxes.142.050Real estate transfer tax -- Collection on recording -- Exemptions.142.060Charitable institutions include organizations owning properties listed in National Register.142.100Definitions for KRS 142.100 to 142.135.142.105Collection and remittance of CMRS prepaid service charges.142.110Registration by retailer with the department.142.115Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee.142.120Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights.142.125Recordkeeping.142.130Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits.142.135Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds.142.301Definitions for KRS 142.301 to 142.363.142.303Tax on gross revenues of providers for hospital services -- Exception.142.307Tax on gross revenues of other providers for health-care services -- Exception.142.309Phase out of tax on provision of physician services.142.311Tax on prescription drugs -- Expiration on June 30, 1999.142.313Entity as taxable provider -- Exception.142.314Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.142.315Tax on gross revenues of psychiatric residential treatment facility services.142.316Tax on gross revenues of Medicaid managed care organization services.142.317Exemption from tax for charitable providers.142.318Assessment on ground ambulance service providers.142.321Application for certificate of registration -- Information from licensure boards.142.323Due date of taxes and assessments.142.327Filing of returns -- Requirements.142.331Extension of time for filing return.142.333Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal.142.337Offset of overpayments.142.341Records to be kept by provider -- Length of time of retention.142.343Interest on unpaid tax.142.347Administration by Department of Revenue.142.351Report of revenue receipts -- Responsibility of providers to register and comply.142.353Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction.142.357Liability 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 142.363.142.359Penalties.142.361Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void.142.363Tax 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.142.400Statewide transient room tax -- Rate -- Exclusions from tax.142.402Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due.142.404Officer and member liability for taxes due.142.406Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor.142.408Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act.