2023 Kentucky Statutes 325.445 – Accountant or attorney may act as agent of client for specified activities
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A certified public accountant licensed in the Commonwealth under the provisions of this chapter, or an attorney licensed to practice law in the Commonwealth of Kentucky, with express authorization of a client may act as an agent of that client to:
(1) Complete, sign, and file an application for a seller’s permit to do business as provided in KRS § 139.240;
(2) Complete, sign, and file an application for a seller’s permit for any out-of-state retailer who is not required to file for the collection of use tax under KRS § 139.340 but is seeking to do so on a voluntary basis as provided by KRS § 139.700;
(3) Complete, sign, and file an application for a certificate of registration to sever or process coal in this state as required by KRS § 143.030; and
(4) Complete, sign, and file an application for an employer’s withholding, corporation income, and corporation license tax registration numbers as may be required by KRS § 131.130.
Effective: July 1, 2004
History: Amended 2003 Ky. Acts ch. 124, sec. 33, effective July 1, 2004. — Created
2002 Ky. Acts ch. 44, sec. 1, effective July 15, 2002.
(1) Complete, sign, and file an application for a seller’s permit to do business as provided in KRS § 139.240;
(2) Complete, sign, and file an application for a seller’s permit for any out-of-state retailer who is not required to file for the collection of use tax under KRS § 139.340 but is seeking to do so on a voluntary basis as provided by KRS § 139.700;
(3) Complete, sign, and file an application for a certificate of registration to sever or process coal in this state as required by KRS § 143.030; and
(4) Complete, sign, and file an application for an employer’s withholding, corporation income, and corporation license tax registration numbers as may be required by KRS § 131.130.
Effective: July 1, 2004
History: Amended 2003 Ky. Acts ch. 124, sec. 33, effective July 1, 2004. — Created
2002 Ky. Acts ch. 44, sec. 1, effective July 15, 2002.