Kentucky — Chapter 142 — MISCELLANEOUS TAXES

• § 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 -- Section void if approval not received from Centers for Medicare and Medicaid Services
• § 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