Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 142.010 State taxes on legal processes and instruments -- Distribution of amount collected
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collected. (1) The following taxes shall be paid: (a) A tax of four dollars and fifty cents ($4.50) on each marriage license; (b) A tax of four dollars ($4) on each power of attorney to convey real or personal property; (c) A tax of four dollars ($4) on each mortgage, financing s…
KRS § 142.015 Commission of county clerk for collecting taxes
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The county clerk, in each county, shall be allowed five percent (5%) commission on the amounts collected for state taxes on legal processes and instruments provided for under KRS 142.010, said five percent (5%) commission to be retained by the county clerk on said sums reported t…
KRS § 142.050 Real estate transfer tax -- Collection on recording -- Exemptions
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(1) As used in this section, unless the context otherwise requires: (a) "Deed" means any document, instrument, or writing other than a will and other than a lease or easement, regardless of where made, executed, or delivered, by which any real property in Kentucky, or any interes…
KRS § 142.060 Charitable institutions include organizations owning properties listed in National Register
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National Register. It is declared to be the public policy of the Commonwealth of Kentucky that institutions of purely public charity as referred to in Section 170 of the Constitution of the Commonwealth of Kentucky include nonprofit corporations, societies, and organizations that…
KRS § 142.100 Definitions for KRS 142.100 to 142.135
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As used in KRS 142.100 to 142.135: (1) "Board" means the Kentucky 911 Services Board established in KRS 65.7623; (2) "Department" means the Kentucky Department of Revenue; (3) "Fund" means the CMRS fund established in KRS 65.7627; (4) "CMRS prepaid service charge" means the charg…
KRS § 142.105 Collection and remittance of CMRS prepaid service charges
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(1) The department shall collect the CMRS prepaid service charge and remit the revenues to the CMRS fund as provided in KRS 142.100 to 142.135. (2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant to KRS 65.7634, and shall remit the amounts collect…
KRS § 142.110 Registration by retailer with the department
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Each retailer shall file an application for a certificate of registration with the department within sixty (60) days of January 1, 2017. Each retailer seeking to sell or provide prepaid wireless telecommunications service in Kentucky for the first time shall, prior to selling or …
KRS § 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee
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Retention of processing fee. (1) On or before the twentieth day of the month, each retailer shall file a return for the preceding month with the department in a form prescribed by the department, together with payment of any CMRS prepaid service charges collected during the prece…
KRS § 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights
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and arrearages -- Protest and appeal rights. (1) As soon as practicable after each return required by KRS 142.115 is received, the department may examine and audit the return. If the amount due as computed by the department is greater than the amount remitted by the retailer, the…
KRS § 142.125 Recordkeeping
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(1) Each retailer shall keep records, receipts, invoices, and other pertinent papers in the form that the department requires. (2) Each retailer who files the returns required by KRS 142.115 shall keep records for not less than four (4) years from the making of the records, unles…
KRS § 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits
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penalties -- Board to cooperate with department -- Refunds or credits. (1) The department shall administer KRS 142.100 to 142.135, and shall have all of necessary powers, rights, duties, and authority with respect to the assessment, collection, and administration of the CMRS prep…
KRS § 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds
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administration fee -- Monthly report of receipts -- Restricted use of funds. (1) The department shall transmit the amounts remitted to it by retailers as required by KRS 142.105 to the board on a monthly basis. From each deposit, the department may deduct an amount equal to the a…
KRS § 142.301 Definitions for KRS 142.301 to 142.363
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As used in KRS 142.301 to 142.363: (1) "Assessment" means the Medicaid ambulance service provider assessment established in KRS 142.318; (2) "Charitable provider" means any provider which does not charge its patients for health-care items or services, and which does not seek or a…
KRS § 142.303 Tax on gross revenues of providers for hospital services -- Exception
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(1) A tax is hereby imposed at a rate of two and one-half percent (2.5%) on gross revenues received by all providers on or after July 15, 1994, for the provision of hospital services. The tax imposed by this section shall not apply to gross revenues received for dispensing outpat…
KRS § 142.307 Tax on gross revenues of other providers for health-care services -- Exception
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Exception. (1) A tax is hereby imposed at a rate of two percent (2%) on gross revenues received by each provider on or after July 15, 1994, for the provision of licensed home-health- care services and HMO services. (2) The tax imposed by this section shall apply to freestanding p…
KRS § 142.309 Phase out of tax on provision of physician services
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(1) A tax is hereby imposed on gross revenues received by each provider for the provision of physician services at the tax rate provided for in subsection (2) of this section. (2) Gross revenues received by each provider for the provision of physician services on or after August …
KRS § 142.311 Tax on prescription drugs -- Expiration on June 30, 1999
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(1) A tax is hereby imposed on pharmacies or any other provider, dispensing or delivering in a suitable container outpatient prescription drugs in this state, at the rate of twenty-five cents ($0.25) per prescription for which any initial payment is received on or after July 15, …
KRS § 142.313 Entity as taxable provider -- Exception
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For the purposes of the taxes imposed under KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363: (1) If two (2) or more providers provide health care items or services as an entity, and the entity is also a provider, then the entity shall be th…
KRS § 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability
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and services for individuals with an intellectual disability. (1) A tax shall be imposed on regional community services for mental health and individuals with an intellectual disability at a uniform rate of up to four percent (4%) on gross revenues received by each provider after…
KRS § 142.315 Tax on gross revenues of psychiatric residential treatment facility services
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(1) A tax shall be imposed on psychiatric residential treatment facility services at a uniform rate of up to five and one-half percent (5.5%) on gross revenues received by each provider after July 1, 2005, for the provision of psychiatric residential treatment facility services. …
KRS § 142.316 Tax on gross revenues of Medicaid managed care organization services
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(1) A tax shall be imposed on Medicaid managed care organization services at a uniform rate of up to five and one-half percent (5.5%) on gross revenues received by each provider after July 1, 2005, for the provision of Medicaid managed care organization services. (2) The Departme…
KRS § 142.317 Exemption from tax for charitable providers
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Charitable providers as defined in KRS 142.301 shall be exempt from the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363, as well as the provisions of KRS 142.321, 142.333, 142.341, and 142.343 upon providing proper certific…
KRS § 142.318 Assessment on ground ambulance service providers
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(1) A ground ambulance provider shall pay an assessment to the department in an amount established by the Department for Medicaid Services under KRS 205.5602. (2) The payment of the assessment shall be made at the same time and in the same manner as in KRS 142.323. (3) (a) In add…
KRS § 142.321 Application for certificate of registration -- Information from licensure boards
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boards. (1) Every provider subject to the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 that is not registered with the department pursuant to the provisions of KRS 142.221 shall, on July 15, 1994, file an application for…
KRS § 142.323 Due date of taxes and assessments
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The taxes and assessment imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.318, 142.361, and 142.363 are due and payable to the department monthly and shall be remitted on or before the twentieth day of the next succeeding calendar month.
KRS § 142.327 Filing of returns -- Requirements
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(1) On or before the twentieth day of the month following each calendar month, a return for the preceding month shall be filed with the department in the form prescribed by the department, together with payment of any tax due. (2) A return shall be filed by every provider. The re…
KRS § 142.331 Extension of time for filing return
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(1) The department shall, upon written request received on or prior to the due date of the return or tax, for good cause satisfactory to the department, extend the time for filing the return or paying the tax for a period not to exceed thirty (30) days. (2) Any person for which t…
KRS § 142.333 Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal
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department -- Taxpayer's right of appeal. (1) As soon as practicable after each return is received, the department shall examine it. If the amount of tax computed by the department is greater than the amount returned by the taxpayer, the excess shall be assessed by the department…
KRS § 142.337 Offset of overpayments
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In making a determination of tax liability, the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
KRS § 142.341 Records to be kept by provider -- Length of time of retention
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(1) Every provider shall keep records, receipts, invoices, and other pertinent papers in the form as the department may require. (2) Every provider who files the returns required under KRS 142.323 shall keep records for not less than six (6) years from the making of records unles…
KRS § 142.343 Interest on unpaid tax
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In every case, any tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment.
KRS § 142.347 Administration by Department of Revenue
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(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 as…
KRS § 142.351 Report of revenue receipts -- Responsibility of providers to register and comply
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comply. (1) A report of revenue receipts from the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall be provided on a quarterly basis by the department to the health and family services secretary on or before the tenth d…
KRS § 142.353 Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction
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Restraining order or injunction. (1) Whenever it is deemed necessary to insure compliance with the provisions of KRS 142.301 to 142.363, the department may require any person subject to the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.36…
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
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142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. Notwithstanding any other provisions of KRS 142.301 to 142.363, the president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the pr…
KRS § 142.359 Penalties
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Penalties shall be imposed and assessed in accordance with the provisions of KRS 131.180.
KRS § 142.361 Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void
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- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void. (1) (a) A provider assessment is hereby imposed on nursing facility services as provided in this subsection. (b) The base for the assessment shall be determined on July 1 of ea…
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
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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. (1) In addition to the …
KRS § 142.400 Statewide transient room tax -- Rate -- Exclusions from tax
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(1) As used in this section: (a) "Person" has the same meaning as in KRS 91A.345; and (b) "Rent" has the same meaning as in KRS 91A.345. (2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, ca…
KRS § 142.402 Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due
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Assessments -- Refund or credit -- Interest and penalties due. (1) On or before the twentieth day of every month, a taxpayer subject to the tax provided in KRS 142.400 shall submit a return and the tax due for the preceding month to the Department of Revenue, in a form prescribed…
KRS § 142.404 Officer and member liability for taxes due
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Notwithstanding any other provision of law to the contrary, the president, vice president, secretary, treasurer, manager, partner, or any other person holding any equivalent office or position in any corporation, limited liability company, limited liability partnership, or limite…
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
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sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor. (1) There is hereby created and established in the State Treasury a trust and agency account to be known as the tourism, meeting, and convention marketing fund. …
KRS § 142.408 Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act
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Convention Marketing Act. KRS 142.400 to 142.408 may be cited as the Kentucky Tourism, Meeting, and Convention Marketing Act.