Title XI, Revenue and Taxation
15 chapters · 869 sections in this title.
KRS § 142.309 Phase out of tax on provision of physician services
0.9K chars
(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
0.4K chars
(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
0.7K chars
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
2.1K chars
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
1.9K chars
(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
2.5K chars
(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
0.3K chars
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
1.3K chars
(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
2.2K chars
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
0.3K chars
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
1.3K chars
(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
0.5K chars
(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
1.1K chars
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
0.3K chars
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
0.4K chars
(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
0.2K chars
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
1.0K chars
(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
0.6K chars
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
2.5K chars
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
1.4K chars
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
0.1K chars
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
5.9K chars
- 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
2.8K chars
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
1.1K chars
(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
1.7K chars
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
1.1K chars
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
1.9K chars
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
0.1K chars
Convention Marketing Act. KRS 142.400 to 142.408 may be cited as the Kentucky Tourism, Meeting, and Convention Marketing Act.
KRS § 143A.010 Definitions for chapter
5.1K chars
As used in this chapter: (1) "Department" means the Department of Revenue; (2) "Natural resource" means all forms of minerals, including but not limited to rock, stone, limestone, shale, gravel, sand, clay, fluorspar, natural gas, and natural gas liquids, which are contained in o…
KRS § 143.010 Definitions for chapter
6.4K chars
As used in this chapter: (1) "Department" means the Department of Revenue; (2) "Coal" means and includes any material composed predominantly of hydrocarbons in a solid state; (3) "Severed," "severing," or "severance" means the physical removal of coal from the earth; (4) "Ton" me…
KRS § 143.020 Imposition of tax on severance or processing of coal
0.6K chars
For the privilege of severing or processing coal, in addition to all other taxes imposed by law, a tax is hereby levied on every taxpayer engaged in severing and/or processing coal within this Commonwealth at the rate of four and one-half percent (4.5%) of the gross value of all …
KRS § 143A.020 Levy of natural resources severance and processing tax -- Application of tax
0.6K chars
tax. (1) For the privilege of severing or processing natural resources in this state, a tax is hereby levied at the rate of four and one-half percent (4.5%) on natural gas and four and one-half percent (4.5%) on all other natural resources, such rates to apply to the gross value …
KRS § 143.021 Tax credit for thin seam coal
1.5K chars
(1) A nonrefundable severance tax credit against the severance tax imposed by KRS 143.020 shall be allowed for new permitted production after July 1, 2000, as follows. (a) For coal mined from above-drainage seams using deep mining or underground mining methods, the credit shall b…
KRS § 143.022 Coal severance tax refund on exported coal -- Annual report
2.6K chars
(1) A taxpayer engaged in severing or processing coal within this Commonwealth that has paid the tax imposed under KRS 143.020 may apply for a refund equal to the amount of tax paid under KRS 143.020 if the coal is transported directly to a market outside of the United States of …
KRS § 143.023 Limitation of tax on coal severance for coal used in burning solid waste
0.2K chars
Notwithstanding the severance tax on coal, provided in this chapter, the tax on coal used for burning solid waste shall be limited to fifty cents ($0.50) per ton or four percent (4%) of the selling price per ton whichever is less.
KRS § 143.024 Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility
4.7K chars
gasification facility. (1) As used in this section: (a) "Alternative fuel facility" has the same meaning as in KRS 154.27-010; (b) "Approved company" has the same meaning as in KRS 154.27-010; (c) "Authority" has the same meaning as in KRS 154.27-010; (d) "Base amount" has the sa…
KRS § 143A.025 Natural gas severance incentives
3.6K chars
(1) As used in this section: (a) "Alternative fuel facility" has the same meaning as in KRS 154.27-010; (b) "Approved company" has the same meaning as in KRS 154.27-010; (c) "Authority" has the same meaning as in KRS 154.27-010; (d) "Base amount" has the same meaning as in KRS 15…
KRS § 143.025 Determination of taxable gross value of severed coal
2.5K chars
(1) Taxpayers severing coal in Kentucky and partially or wholly processing the coal outside of Kentucky thereafter and taxpayers severing coal outside of Kentucky and partially or wholly processing the coal in Kentucky thereafter shall determine and report the gross value of the …
KRS § 143.030 Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate
2.3K chars
certificate -- Penalty for operation without certificate. (1) Every individual, partnership, joint venture, association, limited liability company, limited liability partnership, corporation, or other business entity engaged in severing or processing coal shall, prior to July 1, …
KRS § 143A.030 Exemptions
0.3K chars
The taxes imposed in KRS 143A.020 do not apply to lead, zinc, and barite severed for any purposes or to rock, limestone, or gravel used for privately maintained but publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural purposes so as to qualify …
KRS § 143A.033 Credit for production from recovered inactive natural gas well
0.6K chars
(1) As used in this section, "recovered inactive well" means a well that has been inactive for a consecutive two (2) year period or a well that has been plugged and abandoned, as determined by the Energy and Environment Cabinet, Division of Oil and Gas, and that resumes producing…
KRS § 143.035 Collection and payment of tax by processor -- Agreement with department
1.3K chars
Notwithstanding any other provisions of this chapter to the contrary, where the department finds that it would facilitate and expedite the collection of the tax imposed by this chapter, the department may authorize the taxpayer processing the coal to report and pay the tax which …
KRS § 143A.035 Credit against tax imposed on severed or processed limestone
0.8K chars
(1) A credit is hereby allowed against the tax imposed by this chapter on the gross value of limestone which is severed or processed within this state and sold to a purchaser outside of this state. (2) The credit allowed in subsection (1) of this section shall be equal to the tax…
KRS § 143A.036 Limitation on tax on limestone used in manufacture of cement
0.3K chars
Notwithstanding any other statutory provisions, the tax imposed by KRS 143A.020 applicable to limestone actually used in the manufacture of cement by an integrated miner and manufacturer of cement shall be limited to fourteen cents ($0.14) per ton of limestone mined in Kentucky a…
KRS § 143A.037 Limitation of tax on clay -- Credit for clay used in landfills
1.0K chars
(1) Notwithstanding any statutory provisions to the contrary, the tax imposed in KRS 143A.020 and applicable to clay, in any form, shall be limited to twelve cents ($0.12) per ton. (2) The General Assembly of the Commonwealth of Kentucky finds that the accumulative costs of the e…
KRS § 143.037 Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases
1.0K chars
Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases. (1) For the purpose of administering KRS 143.010(6)(e) and (f), the department shall provide to all registered taxpayers, who sell severed or processed coal t…
KRS § 143A.040 Department of Revenue to administer tax
0.3K chars
The Department of Revenue shall administer the provisions of this chapter and shall have all the powers, rights, duties and authority with respect to rules and regulations, collection, refunding and administration of the taxes levied by KRS 143A.020 conferred generally on it by t…
KRS § 143.040 Administration by Department of Revenue
0.4K chars
The Department of Revenue shall administer the provisions of this chapter and shall, subject to the provisions of KRS 143.090, have all the powers, rights, duties, and authority with respect to promulgation of rules and regulations, assessment, collection, refunding and administr…
KRS § 143.050 Bond for payment -- Court action on unpaid bond
0.5K chars
(1) Any taxpayer charged with the filing of reports and payment of the tax imposed by this chapter may be required to post a cash or corporate surety bond in an amount to be determined by the department. (2) The Commonwealth may bring an action for a restraining order, temporary …
KRS § 143A.050 Certificate of registration required
1.2K chars
(1) Every taxpayer shall, before engaging in the severing or processing of a natural resource subjected to tax under KRS 143A.020, obtain a certificate of registration by filing with the department an application in such form and containing such information as the department may …