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Kentucky Chapter 142 — Miscellaneous Taxes

66 sections hosted, reproduced from the official public-domain source.

  • KRS 142.010— State taxes on legal processes and instruments -- Distribution of amount collected
  • KRS 142.011— Repealed, 1978
  • KRS 142.015— Commission of county clerk for collecting taxes
  • KRS 142.020— Repealed, 1974
  • KRS 142.030— Repealed, 1979
  • KRS 142.040— Repealed, 1979
  • KRS 142.050— Real estate transfer tax -- Collection on recording -- Exemptions
  • KRS 142.060— Charitable institutions include organizations owning properties listed in National Register
  • KRS 142.100— Definitions for KRS 142.100 to 142.135
  • KRS 142.105— Collection and remittance of CMRS prepaid service charges
  • KRS 142.110— Registration by retailer with the department
  • KRS 142.115— Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee
  • KRS 142.120— Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights
  • KRS 142.125— Recordkeeping
  • KRS 142.130— Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits
  • KRS 142.135— Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds
  • KRS 142.201— Repealed, 1994
  • KRS 142.203— Repealed, 1994
  • KRS 142.207— Repealed, 1994
  • KRS 142.211— Repealed, 1994
  • KRS 142.213— Repealed, 1994
  • KRS 142.217— Repealed, 1994
  • KRS 142.221— Repealed, 1994
  • KRS 142.223— Repealed, 1994
  • KRS 142.227— Repealed, 1994
  • KRS 142.231— Repealed, 1994
  • KRS 142.233— Repealed, 1994
  • KRS 142.237— Repealed, 1994
  • KRS 142.241— Repealed, 1994
  • KRS 142.243— Repealed, 1994
  • KRS 142.247— Repealed, 1994
  • KRS 142.251— Repealed, 1994
  • KRS 142.253— Repealed, 1994
  • KRS 142.257— Repealed, 1994
  • KRS 142.259— Repealed, 1994
  • KRS 142.301— Definitions for KRS 142.301 to 142.363
  • KRS 142.303— Tax on gross revenues of providers for hospital services -- Exception
  • KRS 142.307— Tax on gross revenues of other providers for health-care services -- Exception
  • KRS 142.309— Phase out of tax on provision of physician services
  • KRS 142.311— Tax on prescription drugs -- Expiration on June 30, 1999
  • KRS 142.313— Entity as taxable provider -- Exception
  • KRS 142.314— Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability
  • KRS 142.315— Tax on gross revenues of psychiatric residential treatment facility services
  • KRS 142.316— Tax on gross revenues of Medicaid managed care organization services
  • KRS 142.317— Exemption from tax for charitable providers
  • KRS 142.318— Assessment on ground ambulance service providers
  • KRS 142.321— Application for certificate of registration -- Information from licensure boards
  • KRS 142.323— Due date of taxes and assessments
  • KRS 142.327— Filing of returns -- Requirements
  • KRS 142.331— Extension of time for filing return
  • KRS 142.333— Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal
  • KRS 142.337— Offset of overpayments
  • KRS 142.341— Records to be kept by provider -- Length of time of retention
  • KRS 142.343— Interest on unpaid tax
  • KRS 142.347— Administration by Department of Revenue
  • KRS 142.351— Report of revenue receipts -- Responsibility of providers to register and comply
  • KRS 142.353— Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction
  • KRS 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
  • KRS 142.359— Penalties
  • KRS 142.361— Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void
  • KRS 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
  • KRS 142.400— Statewide transient room tax -- Rate -- Exclusions from tax
  • KRS 142.402— Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due
  • KRS 142.404— Officer and member liability for taxes due
  • KRS 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
  • KRS 142.408— Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act