(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 day of the second month following the close of each fiscal quarter.

Terms Used In Kentucky Statutes 142.351


(2) It is the responsibility of each provider, subject to tax under KRS § 142.303, 142.307,
142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 to register with the department, and comply with the tax and reporting provisions of KRS
142.301 to 142.363.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 532, effective June 20, 2005; ch. 99, sec.
119, effective June 20, 2005; and ch. 120, sec. 11, effective June 20, 2005. — Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. — Amended 1996
Ky. Acts ch. 110, sec. 10, effective August 1, 1996. — Created 1994 Ky. Acts ch.
512, sec. 111, effective July 15, 1994.
Legislative Research Commission Note (6/20/2005). This section was amended by
2005 Ky. Acts chs. 85, 99, and 120, which do not appear to be in conflict and have been codified together.