Kentucky Revised Statutes
Includes enactments through the 2023 Regular Session
The KRS database was last updated on 04/19/2024
.010 State taxes on legal processes and instruments -- Distribution of amount collected.
.011 Repealed, 1978.
.015 Commission of county clerk for collecting taxes.
.020 Repealed, 1974.
.030 Repealed, 1979.
.040 Repealed, 1979.
.050 Real estate transfer tax -- Collection on recording -- Exemptions.
.060 Charitable institutions include organizations owning properties listed in National Register.
.100 Definitions for KRS 142.100 to 142.135.
.105 Collection and remittance of CMRS prepaid service charges.
.110 Registration by retailer with the department.
.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee.
.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights.
.125 Recordkeeping.
.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits.
.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds.
.201 Repealed, 1994.
.203 Repealed, 1994.
.207 Repealed, 1994.
.211 Repealed, 1994.
.213 Repealed, 1994.
.217 Repealed, 1994.
.221 Repealed, 1994.
.223 Repealed, 1994.
.227 Repealed, 1994.
.231 Repealed, 1994.
.233 Repealed, 1994.
.237 Repealed, 1994.
.241 Repealed, 1994.
.243 Repealed, 1994.
.247 Repealed, 1994.
.251 Repealed, 1994.
.253 Repealed, 1994.
.257 Repealed, 1994.
.259 Repealed, 1994.
.301 Definitions for KRS 142.301 to 142.363.
.303 Tax on gross revenues of providers for hospital services -- Exception.
.307 Tax on gross revenues of other providers for health-care services -- Exception.
.309 Phase out of tax on provision of physician services.
.311 Tax on prescription drugs -- Expiration on June 30, 1999.
.313 Entity as taxable provider -- Exception.
.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.
.315 Tax on gross revenues of psychiatric residential treatment facility services.
.316 Tax on gross revenues of Medicaid managed care organization services.
.317 Exemption from tax for charitable providers.
.318 Assessment on ground ambulance service providers.
.321 Application for certificate of registration -- Information from licensure boards.
.323 Due date of taxes and assessments.
.327 Filing of returns -- Requirements.
.331 Extension of time for filing return.
.333 Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal.
.337 Offset of overpayments.
.341 Records to be kept by provider -- Length of time of retention.
.343 Interest on unpaid tax.
.347 Administration by Department of Revenue.
.351 Report of revenue receipts -- Responsibility of providers to register and comply.
.353 Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction.
.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.
.359 Penalties.
.361 Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void.
.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.
.400 Statewide transient room tax -- Rate -- Exclusions from tax.
.402 Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due.
.404 Officer and member liability for taxes due.
.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.
.408 Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act.