For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Fees and Taxes

KRS tit. XXV, ch. 304, subtit. 4
in effect

KRS 304.4-010 Fees to be prescribed by administrative regulation -- Time prescribed if fees remitted by electronic submission

304.4-010. Fees to be prescribed by administrative regulation -- Time prescribed if fees remitted by electronic submission (1) The commissioner shall by regulation prescribe the fees charged by the commissioner and the services for which fees shall be charged, including the following fees: (a) For copies of any document on file with the commissioner, per page, thirty cents ($0.30); and (b) For copies of annual statements, per page, one dollar ($1). (2) All fees shall be collected in advance. (3) Notwithstanding subsection (2) of this section, an insurer submitting applications, appointments, or filings through the electronic system adopted by the department shall remit the applicable fees to the department within fifteen (15) calendar days of the electronic submission. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 988, effective July 15, 2010. -- Amended 1998 Ky. Acts ch. 483, sec. 8, effective July 15, 1998. -- Amended 1990 Ky. Acts ch. 464, sec. 2, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 225, sec. 25, effective July 15, 1988; and ch. 408, sec. 1, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 162, sec. 1, effective July 15, 1986; ch. 307, sec. 1, effective July 15, 1986; and ch. 437, sec. 8, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 23, sec. 7, effective July 13, 1984; ch. 111, sec. 129, effective July 13, 1984; and ch. 322, sec. 4, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 319, sec. 2, effective July 15, 1982; and ch. 320, sec. 9, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 211, sec. 1, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 161, sec. 6, effective June 17, 1978. -- Created 1970 Ky. Acts ch. 239, sec. 1, effective July 1, 1970; and ch. 301, subtit. 4, sec. 1, effective June 18, 1970.

KRS 304.4-015 Repealed, 2000

304.4-015. Repealed, 2000 Catchline at repeal: Payment schedule for biennial fees. History: Repealed 2000 Ky. Acts ch. 393, sec. 48, effective July 14, 2000. -- Created 1982 Ky. Acts ch. 320, sec. 10, effective July 15, 1982.

KRS 304.4-020 Payment of funds collected under KRS 304.4-010 into State Treasury

304.4-020. Payment of funds collected under KRS 304.4-010 into State Treasury The commissioner shall promptly pay into the State Treasury all fees, licenses, and charges collected under the provisions of KRS 304.4-010. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 989, effective July 15, 2010. -- Amended 1974 Ky. Acts ch. 210, sec. 2, effective June 21, 1974. -- Created 1970 Ky. Acts ch. 301, subtit. 4, sec. 2, effective June 18, 1970.

KRS 304.4-030 Tax as to unauthorized reinsurance

304.4-030. Tax as to unauthorized reinsurance Each domestic mutual insurer shall file with the Department of Revenue each year by March 1, a report showing the premiums paid by it during the preceding calendar year to all reinsurers, and shall accompany such report with payment of a tax of two percent (2%) of the amount of premiums so paid to insurers not authorized to transact business in this state at the time such reinsurance was so ceded. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 677, effective June 20, 2005. -- Created 1970 Ky. Acts ch. 301, subtit. 4, sec. 3, effective June 18, 1970.

KRS 304.4-040 Revocation of authority for failure to pay

304.4-040. Revocation of authority for failure to pay (1) As used in this section, "licensee" means an individual or entity that holds a license issued by the commissioner or department. (2) The commissioner may revoke the certificate of authority of any insurer which fails to pay when due any taxes, fees, licenses, and other charges owing to this state. The commissioner may likewise revoke the license of any licensee as to whom any tax or fee required under this chapter has not been paid when due. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 45, sec. 6, effective July 15, 2026. -- Amended 2010 Ky. Acts ch. 24, sec. 990, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 32, sec. 12, effective July 15, 2008. -- Amended 2002 Ky. Acts ch. 273, sec. 3, effective July 15, 2002. -- Created 1970, sec. 301, subtit. 4, sec. 4, effective June 18, 1970.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=38690Fetched: 10/20/2026

Starting a business in Kentucky? Kentucky LLC guide: costs and requirements