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KRS 142.347

Administration by Department of Revenue

Known as the Kentucky Tourism, Meeting, and Convention Marketing Act

The act spans §§ 142–142 (66 sections).

Effective: June 20, 2005 History: Amended 2005 Ky

(1) Except when the health and family services secretary has been granted specific authority in KRS 142.301 to 142.363, the department shall administer the provisions of KRS 142.301 to 142.363, and shall have all of the powers, rights, duties, and authority with respect to the assessment, collection, refunding, and administration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 conferred generally by the Kentucky Revised Statutes including KRS Chapters 131, 134, and 135.

(2) The Cabinet for Health and Family Services shall be responsible for compliance with all federal reporting requirements regarding the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.

(3) The Cabinet for Health and Family Services shall fully cooperate with the department and shall provide the department with any information requested to carry out the provisions of KRS 142.301 to 142.363.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.