Kentucky Revised Statutes · § 91A.0802 — Definitions for chapter

As used in this chapter:

(1) "LGPT" means the local government premiums tax authorized in KRS 91A.080;

(2) "Local government" means a city, county, charter county, consolidated local government, urban-county government, or unified local government;

(3) "Risk location system or program" means any electronic software, hardware, or other technology verified by the Kentucky Department of Insurance under KRS 91A.0806 used for locating risks that are subject to taxes or fees under KRS 91A.080; and

(4) "Tax period" means a twelve (12) month period ending on December 31 of each year.