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