MISCELLANEOUS TAXES

KRS tit. XI, ch. 142

in effect

KRS 142.010 State taxes on legal processes and instruments -- Distribution of amount collected

142.010. State taxes on legal processes and instruments -- Distribution of amount collected (1) The following taxes shall be paid: (a) A tax of four dollars and fifty cents ($4.50) on each marriage license; (b) A tax of four dollars ($4) on each power of attorney to convey real or personal property; (c) A tax of four dollars ($4) on each mortgage, financing statement, or security agreement and on each notation of a security interest on a certificate of title under KRS 186A.190; (d) A tax of four dollars ($4) on each conveyance of real property; (e) A tax of four dollars ($4) on each lien or conveyance of coal, oil, gas, or other mineral right or privilege; and (f) A tax of four dollars ($4) on each recorded will. (2) Except as provided in KRS 395.015, the tax imposed by this section shall be collected by each county clerk as a prerequisite to the issuance of a marriage license or the original filing of an instrument subject to the tax. Subsequent assignment of the original instrument shall not be ca use for additional taxation under this section. This section shall not be construed to require any tax upon a deed of release of a lien retained in a deed or mortgage. (3) (a) Except as provided in paragraph (b) of this subsection, taxes imposed under this section shall be reported and paid to the Department of Revenue by each county clerk within ten (10) days following the end of the calendar month in which instruments subject to tax are filed or marriage licenses issued. Each remittance shall be accompanied by a summary report on a form prescribed by the department. (b) The tax on the notation of a security interest on a certificate of title under KRS 186A.190 shall be reported and paid through AVIS and the electronic title application and registration system established under KRS 186A.017, in accordance with the procedures set forth in KRS 186.230. (4) Any county clerk who violates any of the provisions of this section shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180. In every case, any tax not paid on or before the due date shall bear inter est at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment. (5) (a) One dollar ($1) of the amount collected under each paragraph of subsection (1) of this section shall be placed in an agency fund in the Departmen t for Libraries and Archives to be used exclusively for the purpose of preserving and retaining public records by continuing the local records grant program active in the Department for Libraries and Archives. (b) Ninety percent (90%) of all funds allocate d to the Department for Libraries and Archives under paragraph (a) of this subsection for the local records grant program shall be set aside for grants to county clerks and distributed annually, except as provided in paragraph (c) of this subsection. (c) If there are insufficient grant applications from county clerks for the Department for Libraries and Archives to distribute ninety percent (90%) of all funds allocated under paragraph (a) of this subsection, the Department for Libraries and Archives may grant those funds to other agencies. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 134, sec. 57, effective July 15, 2026; and ch. 135, sec. 19, effective July 15, 2026. -- Amended 2022 Ky. Acts ch. 26, sec. 3, effective July 14, 2022. -- Amended 2006 Ky. Acts ch. 255, sec. 12, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 519, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 408, sec. 177, effective July 1, 2001. -- Amended 1992 Ky. Acts ch. 403, sec. 20, effective July 14 , 1992. -- Amended 1986 Ky. Acts ch. 52, sec. 1, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 172, sec. 2, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 375, sec. 4, effective July 15, 1982; and ch. 452, sec. 27, effective July 1, 1982. -- Amended 1980 Ky. Acts ch. 145, sec. 1, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 233, sec. 21, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) ch. 14, sec. 159. -- Amended 1960 Ky. Acts ch. 12, sec. 1. -- Amended 1948 Ky. Acts ch. 61, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4238. Legislative Research Commission Note (7/15/2026). This statute was amended by 2026 Ky. Acts chs. 134 and 135, which do not appear to be in conflict and have been codified together.

KRS 142.011 Repealed, effective January 2, 1978

142.011. Repealed, effective January 2, 1978 Catchline at repeal: State taxes on legal actions and appeals. History: Repealed 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 491, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 40, sec. 1. -- Amended 1972 Ky. Acts ch. 338, sec. 1. -- Amended 1962 Ky. Acts ch. 10, sec. 1. -- Repealed, reenacted, and amended 1950 Ky. Acts ch. 130, secs. 1, 2, and 3. -- Created 1948 Ky. Acts ch. 61, sec. 4, effective March 24, 1948.

KRS 142.015 Commission of county clerk for collecting taxes

142.015. Commission of county clerk for collecting taxes The county clerk, in each county, shall be allowed five percent (5%) commission on the amounts collected for state taxes on legal processes and instruments provided for under KRS 142.010, said five percent (5%) commission to be retained by the county clerk on said sums reported to the Department of Revenue and paid by the county clerk into the State Treasury. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 520, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 233, sec. 22, effective June 17, 1978; and ch. 384, sec. 285, effective June 17, 1978. -- Created 1946 Ky. Acts ch. 43, sec. 1.

KRS 142.020 Repealed, 1974

142.020. Repealed, 1974 Catchline at repeal: Individuals who are exempt from poll tax. History: Repealed 1974 Ky. Acts ch. 316, sec. 6. -- Amended 1944 Ky. Acts ch. 119, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4239i-2, 4239i-2a.

KRS 142.030 Repealed, 1979

142.030. Repealed, 1979 Catchline at repeal: Tax on criminal convictions paid into state treasury. History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 8, effective July 1, 1979. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, 485; and ch. 17, sec. 42. -- Amended 1966 Ky. Acts ch. 26, sec. 8. -- Amended 1962 Ky. Acts ch. 261, sec. 2. -- Created 1956 Ky. Acts ch. 37, secs. 2 and 3.

KRS 142.040 Repealed, 1979

142.040. Repealed, 1979 Catchline at repeal: Docket fee. History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 7, sec. 8, effective July 1, 1979. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 43. -- Amended 1972 Ky. Acts ch. 324, sec. 2. -- Created 1962 Ky. Acts ch. 282, secs. 2 and 3.

KRS 142.050 Real estate transfer tax -- Collection on recording -- Exemptions

142.050. Real estate transfer tax -- Collection on recording -- Exemptions (1) As used in this section, unless the context otherwise requires: (a) "Deed" means any document, instrument, or writing other than a will and other than a lease or easement, regardless of where made, executed, or delivered, by which any real property in Kentucky, or any interest therein, is conveyed, vested, granted, bargained, sold, transferred, or assigned. (b) "Value" means: 1. In the case of any deed not a gift, the amount of the full actual consideration therefor, paid or to be paid, including the amount of any lien or liens thereon; and 2. In the case of a gift, or any deed with nominal consideration or without stated consideration, the estimated price the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels. (2) A tax upon the grantor named in the deed shall be imposed at the rate of fifty cents ($0.50) for each $500 of value or fraction thereof, which value is declared in the deed upon the privilege of transferring title to real property. (3) (a) If any deed evidencing a transfer of title subject to the tax herein imposed is offered for recordation, the county clerk shall ascertain and compute the amount of the tax due thereon and shall collect the amount as prerequisite to acceptance of the deed for recordation. (b) The amount of tax shall be computed on the basis of the value of the transferred property as set forth in the deed. (c) The tax required to be levied by this section shall be collected only once on each transaction and in the county in which the deed is required to be recorded by KRS 382.110(1). (4) The county clerk shall collect the amount due and certify the date of payment and the amount of collection on the deed. The county clerk shall retain five percent (5%) as his fee for collection and remit the balance every three (3) months to the county treasurer, who shall deposit the money in the county general fund. (5) The Department of Revenue may prescribe regulations necessary to carry out the purposes of this section. (6) Any county clerk who willfully shall record any deed upon which a tax is imposed by this section without collecting the proper amount of tax and certifying the date and amount of collection on the deed as required by this section based on the declared value indicated in the affidavit appended to the deed shall, upon conviction, be fined $50 for each offense. (7) The tax imposed by this section shall not apply to a transfer of title: (a) Recorded prior to March 27, 1968; (b) To, in the event of a deed of gift or deed with nominal consideration, or from the United States of America, this state, any city or county within this state, or any instrumentality, agency, or subdivision hereof; (c) Solely in order to provide or release security for a debt or obligation; (d) Which confirms or corrects a deed previously recorded; (e) Between husband and wife, or between former spouses as part of a divorce proceeding; (f) On sale for delinquent taxes or assessments; (g) On partition; (h) Pursuant to: 1. Merger or consolidation between and among corporations, partnerships, limited partnerships, or limited liability companies; or 2. Any conversion of a partnership, limited partnership, corporation, or limited liability company into a partnership, limited partnership, corporation, or limited liability company; (i) Between a subsidiary corporation and its parent corporation for no consideration, nominal consideration, or in sole consideration of the cancellation or surrender of either corporation's stock; (j) 1. Under a foreclosure proceeding; or 2. Pursuant to a voluntary surrender under a mortgage in lieu of a foreclosure proceeding; (k) Between a person and a corporation, partnership, limited partnership or limited liability company in an amount equal to the portion of the value of the real property transferred that represents the proportionate interest of the transferor of the property in the entity to which the property was transferred, if the transfer was for nominal consideration; (l) Between parent and child or grandparent and grandchild, with only nominal consideration therefor; (m) By a corporation, partnership, limited partnership, or limited liability company to a person as owner or shareholder of the entity, upon dissolution of the entity, in an amount equal to the portion of the value of the real property transferred that represents the proportionate interest of the person to whom the property was transferred, if the transfer was for nominal consideration; (n) Between a trustee and a successor trustee; and (o) Between a limited liability company and any of its members. (8) The tax imposed by subsection (2) of this section shall not apply to transfers to a trustee, to be held in trust, or from a trustee to a beneficiary of the trust if: (a) The grantor is the sole beneficiary of the trust; (b) The grantor is a beneficiary of the trust and a direct transfer from the grantor of the trust to all other individual beneficiaries of the trust would have qualified for an exemption from the tax pursuant to one (1) of the provisions of subsection (7) of this section; or (c) A direct transfer from the grantor of the trust to all other individual beneficiaries of the trust would have qualified for an exemption from the tax pursuant to one (1) of the provisions of subsection (7) of this section. (9) As used in this section, "trust" shall have the same definition as contained in KRS 386B.1-010. Effective: July 15, 2014 History: Amended 2014 Ky. Acts ch. 25, sec. 97, effective July 15, 2014. -- Amended 2012 Ky. Acts ch. 44, sec. 3, effective July 12, 2012. -- Amended 2006 Ky. Acts ch. 149, sec. 204, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 521, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 341, sec. 2, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 29, sec. 1, effective February 29, 1996. -- Amended 1994 Ky. Acts ch. 55, sec. 1, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 19, sec. 1, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 411, sec. 6, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 251, sec. 1, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 42, sec. 1. -- Amended 1972 Ky. Acts ch. 84, Pt. III, sec. 2. -- Amended 1970 Ky. Acts ch. 161, sec. 1. -- Created 1968 Ky. Acts ch. 182, secs. 1 to 7. Legislative Research Commission Note (7/12/2006). Under the authority of KRS 7.136(1), during codification a manifest clerical or typographical error occurring in 2006 Ky. Acts ch. 149, sec. 204(7)(h)2. has been corrected. It is clear from the context of the Act that a comma should appear after the words "limited partnership" and before the word "corporation."

KRS 142.060 Charitable institutions include organizations owning properties listed in National Register

142.060. Charitable institutions include organizations owning properties listed in National Register It is declared to be the public policy of the Commonwealth of Kentucky that institutions of purely public charity as referred to in Section 170 of the Constitution of the Commonwealth of Kentucky include nonprofit corporations, societies, and organizations that own or maintain properties which are or become listed by the United States Department of Interior in the National Register as authorized by title 16, United States Code, section 470(f). Created 1976 Ky. Acts ch. 318, sec. 1.

KRS 142.100 Definitions for KRS 142.100 to 142.135

142.100. Definitions for KRS 142.100 to 142.135 As used in KRS 142.100 to 142.135: (1) "Board" means the Kentucky 911 Services Board established in KRS 65.7623; (2) "Department" means the Kentucky Department of Revenue; (3) "Fund" means the CMRS fund established in KRS 65.7627; (4) "CMRS prepaid service charge" means the charge imposed on prepaid wireless telecommunications service under KRS 65.7634; (5) "Purchaser" means a person who purchases prepaid wireless telecommunications service in a retail transaction; (6) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a retailer for any purpose other than resale; and (7) "Retailer" means a person who sells prepaid wireless telecommunications service to any person for a purpose other than resale. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 16, effective January 1, 2017.

KRS 142.105 Collection and remittance of CMRS prepaid service charges

142.105. Collection and remittance of CMRS prepaid service charges (1) The department shall collect the CMRS prepaid service charge and remit the revenues to the CMRS fund as provided in KRS 142.100 to 142.135. (2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant to KRS 65.7634, and shall remit the amounts collected to the department on a monthly basis, on or before the twentieth day of the next calendar month. (3) The CMRS prepaid service charge collected by the retailer from any consumer shall: (a) Be deemed to be held in trust by the retailer for and on account of the Commonwealth; and (b) Constitute a debt of the retailer to the Commonwealth. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 17, effective January 1, 2017.

KRS 142.110 Registration by retailer with the department

142.110. Registration by retailer with the department Each retailer shall file an application for a certificate of registration with the department within sixty (60) days of January 1, 2017. Each retailer seeking to sell or provide prepaid wireless telecommunications service in Kentucky for the first time shall, prior to selling or providing prepaid wireless telecommunications service, file an application for a certificate of registration with the department. The application shall be in the form and manner prescribed by the department. The application shall be signed by an executive officer or a person specifically authorized by the retailer to sign the application. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 18, effective January 1, 2017.

KRS 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee

142.115. Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee (1) On or before the twentieth day of the month, each retailer shall file a return for the preceding month with the department in a form prescribed by the department, together with payment of any CMRS prepaid service charges collected during the preceding month. (2) The return shall be signed by the person required to file the return or a duly authorized agent. (3) To reimburse itself for the cost of collecting and remitting the CMRS prepaid service charge, each retailer may deduct and retain from the CMRS prepaid service charge it collects during each calendar month an amount not to exceed three percent (3%) of the gross aggregate amount of the CMRS prepaid service charges it collected that month. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 19, effective January 1, 2017.

KRS 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights

142.120. Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights (1) As soon as practicable after each return required by KRS 142.115 is received, the department may examine and audit the return. If the amount due as computed by the department is greater than the amount remitted by the retailer, the difference shall be assessed by the department on behalf of the board within four (4) years from the date prescribed by law for filing of the return, except as provided in this section. A notice of assessment shall be mailed to the retailer. (2) In case of a failure to file a return or the filing of a fraudulent return, the resulting arrearage may be assessed by the department at any time. (3) A retailer may request a review of an action of the department and shall have the rights of protest and appeal as set forth in KRS 131.110. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 20, effective January 1, 2017.

KRS 142.125 Recordkeeping

142.125. Recordkeeping (1) Each retailer shall keep records, receipts, invoices, and other pertinent papers in the form that the department requires. (2) Each retailer who files the returns required by KRS 142.115 shall keep records for not less than four (4) years from the making of the records, unless the department in writing authorizes their destruction at an earlier date. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 21, effective January 1, 2017.

KRS 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits

142.130. Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits (1) The department shall administer KRS 142.100 to 142.135, and shall have all of necessary powers, rights, duties, and authority with respect to the assessment, collection, and administration of the CMRS prepaid service charge. (2) Any CMRS prepaid service charges not paid on or before the due date shall bear interest at the interest rate established by KRS 131.183 from the date due until the date of payment. (3) KRS 131.180 shall apply to the CMRS prepaid service charge for the purposes of assessing and imposing penalties. (4) The board shall fully cooperate with the department and shall provide the department with any information requested to carry out KRS 142.100 to 142.135. (5) The CMRS prepaid service charge imposed and collected pursuant to KRS 65.7634 and 142.100 to 142.135 may be refunded or credited as provided in KRS 134.580 in the case of over payment or payment when no fee was due. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 22, effective January 1, 2017.

KRS 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds

142.135. Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds (1) The department shall transmit the amounts remitted to it by retailers as required by KRS 142.105 to the board on a monthly basis. From each deposit, the department may deduct an amount equal to the actual operating and overhead expenses incurred in the collection and administration of the CMRS prepaid service charge, not to exceed one percent (1%) of the amount collected. The department shall report its actual expenses to the board on a quarterly basis. (2) The department shall provide a monthly report of receipts from the CMRS prepaid service charge to the board. (3) Moneys held by the department prior to their transfer to the board shall not be considered property of the Commonwealth and shall not be subject to appropriation by the General Assembly. Such moneys shall not be: (a) Loaned to the Commonwealth or to any instrumentality or agency thereof; (b) Subject to transfer to the Commonwealth or any agency or instrumentality thereof, except for purposes specifically authorized by this section; or (c) Expended for any purpose other than a purpose authorized by KRS 65.7621 to 65.7643. Effective: January 1, 2017 History: Created 2016 Ky. Acts ch. 111, sec. 23, effective January 1, 2017.

KRS 142.201 Repealed, 1994

142.201. Repealed, 1994 Catchline at repeal: Definitions for KRS 142.201 to 142.259. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 1, effective June 8, 1993.

KRS 142.203 Repealed, 1994

142.203. Repealed, 1994 Catchline at repeal: Tax on gross revenues of hospitals for provision of health care items or services or hospital services. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 2, effective June 8, 1993.

KRS 142.207 Repealed, 1994

142.207. Repealed, 1994 Catchline at repeal: Tax on gross revenues for provision of specified health care items or services -- Exception. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 3, effective June 8, 1993.

KRS 142.211 Repealed, 1994

142.211. Repealed, 1994 Catchline at repeal: Tax on pharmacies providing prescription drugs and prescribed durable medical equipment -- Transfers of tax to named entities -- Tax on contractors for provision of outpatient prescription drugs. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 4, effective June 8, 1993.

KRS 142.213 Repealed, 1994

142.213. Repealed, 1994 Catchline at repeal: Prohibition against transfer of taxes to recipient of taxable items or services -- Exemption of charitable hospitals and providers from tax -- Time when taxes imposed by KRS 142.201 to 142.259 become inapplicable. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 5, effective June 8, 1993.

KRS 142.217 Repealed, 1994

142.217. Repealed, 1994 Catchline at repeal: Adjustments to tax rates set in KRS 142.203, 142.207, and 142.211 -- Method -- Requirement of General Assembly approval to increase rates. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 6, effective June 8, 1993.

KRS 142.221 Repealed, 1994

142.221. Repealed, 1994 Catchline at repeal: Application for certificate of registration -- Information to Revenue Cabinet from licensure boards. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 7, effective June 8, 1993.

KRS 142.223 Repealed, 1994

142.223. Repealed, 1994 Catchline at repeal: Due date of taxes. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 8, effective June 8, 1993.

KRS 142.227 Repealed, 1994

142.227. Repealed, 1994 Catchline at repeal: Filing of returns -- Requirements. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 9, effective June 8, 1993.

KRS 142.231 Repealed, 1994

142.231. Repealed, 1994 Catchline at repeal: Extension of time for filing return. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 10, effective June 8, 1993.

KRS 142.233 Repealed, 1994

142.233. Repealed, 1994 Catchline at repeal: Processing of return -- Billing for additional tax -- Review of action of Revenue Cabinet -- Taxpayer's right of appeal. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 11, effective June 8, 1993.

KRS 142.237 Repealed, 1994

142.237. Repealed, 1994 Catchline at repeal: Offset of overpayments. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 12, effective June 8, 1993.

KRS 142.241 Repealed, 1994

142.241. Repealed, 1994 Catchline at repeal: Records to be kept by provider. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 13, effective June 8, 1993.

KRS 142.243 Repealed, 1994

142.243. Repealed, 1994 Catchline at repeal: Interest on unpaid tax. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 14, effective June 8, 1993.

KRS 142.247 Repealed, 1994

142.247. Repealed, 1994 Catchline at repeal: Administration by Revenue Cabinet. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 15, effective June 8, 1993.

KRS 142.251 Repealed, 1994

142.251. Repealed, 1994 Catchline at repeal: Reports of revenue receipts -- Notification of rate changes -- Duties of providers to register and comply. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 16, effective June 8, 1993.

KRS 142.253 Repealed, 1994

142.253. Repealed, 1994 Catchline at repeal: Surety bond -- Restraining order or injunction. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 17, effective June 8, 1993.

KRS 142.257 Repealed, 1994

142.257. Repealed, 1994 Catchline at repeal: Liability of corporate officers for taxes imposed by KRS 142.203, 142.207, and 142.211. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 18, effective June 8, 1993.

KRS 142.259 Repealed, 1994

142.259. Repealed, 1994 Catchline at repeal: Penalties. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 8, 1993.

KRS 142.301 Definitions for KRS 142.301 to 142.363

142.301. Definitions for KRS 142.301 to 142.363 As used in KRS 142.301 to 142.363: (1) "Assessment" means the Medicaid ambulance service provider assessment established in KRS 142.318; (2) "Charitable provider" means any provider which does not charge its patients for health-care items or services, and which does not seek or accept Medicare, Medicaid, or other financial support from the federal government or any state government. The collaboration with public hospitals, agencies, or other providers in the delivery of patient care; affiliation with public institutions to provide health-care education; or the pursuit of research in cooperation with public institutions or agencies shall not be considered as the receipt of government support by a charitable provider; (3) "Commissioner" means the commissioner of the Department of Revenue or that person's authorized representative; (4) "Department" means the Department of Revenue; (5) "Dispensing" means to deliver one (1) or more doses of a prescription drug in a suitable container, appropriately labeled for subsequent administration or use by a patient or other individual entitled to receive the prescription drug; (6) "Entity" means any firm, partnership, joint venture, association, corporation, company, joint stock association, trust, business trust, syndicate, cooperative, or other group or combination acting as a unit; (7) "Gross revenues" means the total amount received in money or otherwise by a provider for the provision of health -care items or services in Kentucky, less the following: (a) Amounts received by any provider as an employee or indep endent contractor from another provider for the provision of health -care items or services if: 1. The employing or contracting provider receives revenue attributable to health-care items or services provided by the employee or independent contractor receiving payment; and 2. The employing or contracting provider is subject to the tax imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, or 142.363 on the receipt of that revenue; (b) Amounts received as a grant or donation by any provider from federal, state, or local government or from an organization recognized as exemp t from federal income taxation under Section 501(c)(3) of the Internal Revenue Code for: 1. Research; or 2. Administrative or operating costs associated with the implementation and operation of an experimental program; (c) Salaries or wages received by an individual provider as an employee of a charitable provider, the federal government, or any state or local governmental entity; (d) Salaries or wages received by an individual provider as an employee of a public university for the provision of services at a student health facility; and (e) Amounts received by an HMO on a fixed, prepayment basis as premium payments; (8) "Ground ambulance provider" means a ground ambulance provider licensed in accordance with administrative regulations promulgated by the Kentucky Board of Emergency Medical Services and designated by the Kentucky Board of Emergency Medical Services to pay an assessment; (9) "Health and family services secretary" means the secretary of the Cabinet for Health and Family Services or that person's authorized representative; (10) "Health-care items or services" means: (a) Inpatient hospital services; (b) Outpatient hospital services; (c) Nursing-facility services; (d) Services of intermediate-care facilities for individuals with intellectual disabilities; (e) Physicians' services provided prior to July 1, 1999; (f) Licensed home-health-care-agency services; (g) Outpatient prescription drugs; (h) HMO services; (i) Regional community services for mental health and individuals with intellectual disabilities; (j) Psychiatric residential treatment facility services; (k) Medicaid managed care organization services; and (l) Supports for community living waiver program services; (11) "Health-maintenance organization" or "HMO" means an organization established and operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304; (12) "Hospital" means an acute-care, rehabilitation, or psychiatric hospital licensed under KRS Chapter 216B; (13) "Hospital services" means all inpatient and outpatient services pr ovided by a hospital. "Hospital services" does not include services provided by a noncontracted, university-operated hospital, or any freestanding psychiatric hospital, if necessary waivers are obtained by the Cabinet for Human Resources, Cabinet for Healt h Services, or Cabinet for Health and Family Services from the Health Care Financing Administration or Centers for Medicare and Medicaid Services, or hospitals operated by the federal government; (14) "Inpatient hospital services," "outpatient hospital services," "intermediate-care- facility services for individuals with intellectual disabilities," "physician services," "licensed home-health-care-agency services," and "outpatient prescription drugs" have the same meaning as set forth in regulations promulgated by the Secretary of the Department of Health and Human Services and codified at 42 C.F.R. pt. 440, as in effect on December 31, 1993; (15) "Medicaid" means the state program of medical assistance as administered by the Cabinet for Health and Family Services in compliance with 42. U.S.C. sec. 1396; (16) "Nursing-facility services" means services provided by a licensed skilled-care facility, nursing facility, nursing home, or intermediate-care facility, excluding services provided by intermediate-care facilities for individuals with intellectual disabilities and services provided through licensed personal care beds; (17) "Person" means any individual, firm, partnership, joint venture, association, corporation, company, joint stock association, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit and the legal successor thereof; (18) "Provider" means any person receiving gross revenues for the provision of health- care items or services in Kentucky, excluding any facility operated by the federal government; (19) "Psychiatric residential treatment facility" has the same meaning as provided in KRS 216B.450; (20) "Regional community services programs for mental health and individuals with an intellectual disability" means programs created under the provisions of KRS 210.370 to 210.480; (21) "Supports for Community Living Waiver Program" has the same meaning as provided in KRS 205.6317; and (22) "Total bed capacity" means the combination of licensed nursing home beds, licensed nursing facility beds, and licensed intermediate-care facility beds. Effective: April 5, 2024 History: Amended 2024 Ky. Acts ch. 94, sec. 3, effective April 5, 2024. -- Amended 2020 Ky. Acts ch. 110, sec. 1, effective July 15, 2020. -- Amended 2012 Ky. Acts ch. 146, sec. 11, effective July 12, 2012. -- Amended 2005 Ky. Acts ch. 73, sec. 2, effective June 20, 2005; ch. 85, sec. 522, effective June 20, 2005; ch. 99, sec. 20, effective June 20, 2005; and ch. 120, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 101, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 3, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 96, effective July 15, 1994. Legislative Research Commission Note (4/5/2024). Under the authority of KRS 7.136, the reviser of statutes has renumbered the subsections in this statute during codification to place the terms in alphabetical order. The words in the text were not changed.

KRS 142.303 Tax on gross revenues of providers for hospital services -- Exception

142.303. Tax on gross revenues of providers for hospital services -- Exception (1) A tax is hereby imposed at a rate of two and one-half percent (2.5%) on gross revenues received by all providers on or after July 15, 1994, for the provision of hospital services. The tax imposed by this section shall not apply to gross revenues received for dispensing outpatient prescription drugs subject to tax under KRS 142.311. (2) (a) Notwithstanding any other provision of the Kentucky Revised Statutes to the contrary, beginning in state fiscal year 2008-2009 and continuing annually thereafter, the tax imposed under subsection (1) of this section on providers of hospital services who paid taxes in state fiscal year 2005-2006 shall be assessed on gross revenues received by the provider during state fiscal year 2005-2006. Notwithstanding KRS 142.301 to 142.363, hospital provider taxes due in state fiscal year 2008 and continuing annually thereafter shall be paid in twelve (12) equal monthly installments, with each payment due no later than twenty (20) days after the last day of each calendar month. At least thirty (30) days prior to the beginning of the state fiscal year, the Department of Revenue shall send written notice to each provider of hospital services of the provider's total tax liability for the year, which shall be the amount the provider paid in taxes in state fiscal year 2005-2006. The provisions of this paragraph also shall apply if the hospital subsequently undergoes a change in ownership. (b) If a hospital was not in operation during state fiscal year 2005-2006, the hospital shall be taxed pursuant to the provisions of subsection (1) of this section, provided that, upon request of the provider, the Department of Revenue may adjust the hospital's annual tax liability in accordance with the gross revenues of a comparable hospital. Effective: June 26, 2007 History: Amended 2007 Ky. Acts ch. 9, sec. 1, effective June 26, 2007. -- Created 1994 Ky. Acts ch. 512, sec. 97, effective July 15, 1994.

KRS 142.307 Tax on gross revenues of other providers for health-care services -- Exception

142.307. Tax on gross revenues of other providers for health-care services -- Exception (1) A tax is hereby imposed at a rate of two percent (2%) on gross revenues received by each provider on or after July 15, 1994, for the provision of licensed home-health- care services and HMO services. (2) The tax imposed by this section shall apply to freestanding psychiatric hospitals if necessary waivers are obtained by the Cabinet for Human Resources, Cabinet for Health Services, or Cabinet for Health and Family Services from the Health Care Financing Administration or Centers for Medicare and Medicaid Services. The tax imposed by this section shall not apply to gross revenues received for dispensing outpatient prescription drugs subject to tax under KRS 142.311. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 73, sec. 4, effective June 20, 2005; and ch. 99, sec. 21, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 102, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 1, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 98, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73 and 99, which do not appear to be in conflict and have been codified together.

KRS 142.309 Phase out of tax on provision of physician services

142.309. Phase out of tax on provision of physician services (1) A tax is hereby imposed on gross revenues received by each provider for the provision of physician services at the tax rate provided for in subsection (2) of this section. (2) Gross revenues received by each provider for the provision of physician services on or after August 1, 1996, and before July 1, 1999, shall be subject to tax at the following rates: (a) One and one-half percent (1.5%) of the gross revenues received after July 31, 1996, but on or before June 30, 1997; (b) One percent (1%) of gross revenues received after June 30, 1997, but on or before June 30, 1998; (c) One-half of one percent (0.5%) of gross revenues received after June 30, 1998, but on or before June 30, 1999. (3) Gross revenues received by each provider for the provision of physician services after June 30, 1999, shall not be subject to tax imposed by the provisions of this chapter. Effective: August 1, 1996 History: Created 1996 Ky. Acts ch. 110, sec. 2, effective August 1, 1996.

KRS 142.311 Tax on prescription drugs -- Expiration on June 30, 1999

142.311. Tax on prescription drugs -- Expiration on June 30, 1999 (1) A tax is hereby imposed on pharmacies or any other provider, dispensing or delivering in a suitable container outpatient prescription drugs in this state, at the rate of twenty-five cents ($0.25) per prescription for which any initial payment is received on or after July 15, 1994. (2) The provisions of this section, and so much of KRS 142.303 and 142.307 that may impose a tax on prescription drugs, expire June 30, 1999. Effective: April 10, 1998 History: Amended 1998 Ky. Acts ch. 496, sec. 60, effective April 10, 1998. -- Created 1994 Ky. Acts ch. 512, sec. 99, effective July 15, 1994.

KRS 142.313 Entity as taxable provider -- Exception

142.313. Entity as taxable provider -- Exception For the purposes of the taxes imposed under KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363: (1) If two (2) or more providers provide health care items or services as an entity, and the entity is also a provider, then the entity shall be the taxable provider with regard to gross revenues received for health care items and services provided through the entity. (2) If a provider who provides services through an entity receives gross revenues for the provision of health care items and services from a source other than the entity, the individual provider shall be the taxable provider with respect to that revenue. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 120, sec. 5, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 4, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 100, effective July 15, 1994.

KRS 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability

142.314. Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability (1) A tax shall be imposed on regional community services for mental health and individuals with an intellectual disability at a uniform rate of up to four percent (4%) on gross revenues received by each provider after July 1, 2005, for the provision of regional community services for mental health and individuals with an intellectual disability. (2) The Department for Medicaid Services shall promulgate administrative regulations to ensure that a portion of the revenues generated from the assessment levied under this section and federal matching funds shall be used for rate increases for regional community services for mental health and individuals with an intellectual disability to recognize cost increases, including current wage and benefit levels in the industry. (3) The remaining revenue generated from the assessment levied under this section and federal matching funds shall be used to supplement the medical-assistance-related general fund appropriations of the Department for Medicaid Services. (4) On or before July 1, 2005, the Cabinet for Health and Family Services, Department for Medicaid Services, shall submit an application to the Centers for Medicare and Medicaid Services to request any necessary waiver pursuant to 42 C.F.R. secs. 433.56 and 433.68. (5) If an application to the Centers for Medicare and Medicaid Services for a waiver is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved waiver. (6) The assessment imposed pursuant to this section shall begin on July 1, 2005, but is not due and payable until rates are increased pursuant to this provision. (7) The provisions of this section shall be null and void if the waiver or plan amendment to increase rates is not approved by the Centers for Medicare and Medicaid Services. (8) If the assessment provided for in this section is disallowed by the Centers for Medicare and Medicaid Services, all collections under this section shall cease. Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 146, sec. 12, effective July 12, 2012. -- Created 2005 Ky. Acts ch. 120, sec. 2, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 142.315 Tax on gross revenues of psychiatric residential treatment facility services

142.315. Tax on gross revenues of psychiatric residential treatment facility services (1) A tax shall be imposed on psychiatric residential treatment facility services at a uniform rate of up to five and one-half percent (5.5%) on gross revenues received by each provider after July 1, 2005, for the provision of psychiatric residential treatment facility services. (2) The Department for Medicaid Services shall promulgate administrative regulations to ensure that a portion of the revenues generated from the assessment levied under this section and federal matching funds shall be used for rate increases for psychiatric residential treatment facility services to recognize cost increases, including current wage and benefit levels in the industry. (3) The remaining revenue generated from the assessment levied under this section and federal matching funds shall be used to supplement the medical-assistance-related general fund appropriations of the Department for Medicaid Services. (4) On or before July 1, 2005, the Cabinet for Health and Family Services, Department for Medicaid Services, shall submit an application to the Centers for Medicare and Medicaid Services to request any necessary waiver pursuant to 42 C.F.R. secs. 433.56 and 433.68. (5) If an application to the Centers for Medicare and Medicaid Services for a waiver is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved waiver. (6) The assessment imposed pursuant to this section shall begin on July 1, 2005, but is not due and payable until rates are increased pursuant to this provision. (7) The provisions of this section shall be null and void if the waiver or plan amendment to increase rates is not approved by the Centers for Medicare and Medicaid Services. (8) If the assessment provided for in this section is disallowed by the Centers for Medicare and Medicaid Services, all collections under this section shall cease. Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 120, sec. 3, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 142.316 Tax on gross revenues of Medicaid managed care organization services

142.316. Tax on gross revenues of Medicaid managed care organization services (1) A tax shall be imposed on Medicaid managed care organization services at a uniform rate of up to five and one-half percent (5.5%) on gross revenues received by each provider after July 1, 2005, for the provision of Medicaid managed care organization services. (2) The Department for Medicaid Services shall promulgate administrative regulations to ensure that a portion of the revenues generated from the assessment levied under this section and federal matching funds shall be used for rate increases for Medicaid managed-care-organization services to recognize cost increases, including current wage and benefit levels in the industry. (3) No Medicaid managed care organization shall be guaranteed a repayment of its assessment in respect to 42 CFR 433.68, provided, however, in each fiscal year in which an assessment is implemented, the Department for Medicaid Services shall use the assessment proceeds to maintain actuarially sound rates as defined in the contract for the Medicaid managed care organizations to the extent permissible under federal and state law or regulation and without creating a guarantee to hold harmless, as those terms are used in 42 CFR 433.68 related to permissible health care-related taxes after the transition period. (4) The remaining revenue generated from the assessment levied under this section and federal matching funds shall be used to supplement the medical assistance related general fund appropriations of the Department for Medicaid Services. (5) On or before July 1, 2005, the Cabinet for Health and Family Services, Department for Medicaid Services, shall submit an application to the Centers for Medicare and Medicaid Services to request any necessary waiver pursuant to 42 C.F.R. secs. 433.56 and 433.68. (6) If an application to the Centers for Medicare and Medicaid Services for a waiver is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved waiver. (7) The assessment imposed pursuant to this section shall begin on July 1, 2005, but is not due and payable until rates are increased pursuant to this provision. (8) The provisions of this section shall be null and void if the waiver or plan amendment to increase rates is not approved by the Centers for Medicare and Medicaid Services. (9) If the assessment provided for in this section is disallowed by the Centers for Medicare and Medicaid Services, all collections under this section shall cease. Effective: June 20, 2005 History: Created 2005 Ky. Acts ch. 120, sec. 4, effective June 20, 2005. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 142.317 Exemption from tax for charitable providers

142.317. Exemption from tax for charitable providers Charitable providers as defined in KRS 142.301 shall be exempt 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, as well as the provisions of KRS 142.321, 142.333, 142.341, and 142.343 upon providing proper certification to the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 523, effective June 20, 2005; and ch. 120, sec. 6, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 5, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 101, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together.

KRS 142.318 Assessment on ground ambulance service providers

142.318. Assessment on ground ambulance service providers (1) A ground ambulance provider shall pay an assessment to the department in an amount established by the Department for Medicaid Services under KRS 205.5602. (2) The payment of the assessment shall be made at the same time and in the same manner as in KRS 142.323. (3) (a) In addition to any penalty assessed under KRS 131.180 and the interest assessed under KRS 131.183, the department, in coordination with the Cabinet for Health and Family Services, may require a ground ambulance provider that fails to pay an assessment required by this section to pay an additional penalty to the department. (b) The department, in consultation with the Cabinet for Health and Family Services, may promulgate administrative regulations to establish the additional penalty. (4) The assessment shall not be implemented until after the Department for Medicaid Services receives notice of federal matching funds approval from the Centers for Medicare and Medicaid Services. (5) All assessments and all penalties and fees related to those assessments shall be deposited in the ambulance service assessment fund established in KRS 205.5603. (6) A ground ambulance provider shall not increase charges or add a surcharge to ground transport fees based on, or as a result of, the assessment paid to the department. Effective: July 15, 2020 History: Created 2020 Ky. Acts ch. 110, sec. 2, effective July 15, 2020.

KRS 142.321 Application for certificate of registration -- Information from licensure boards

142.321. Application for certificate of registration -- Information from licensure boards (1) Every provider subject to the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 that is not registered with the department pursuant to the provisions of KRS 142.221 shall, on July 15, 1994, file an application for a certificate of registration with the department. A certificate of registration filed in accordance with the provisions of KRS 142.221 shall remain valid for purposes of KRS 142.301 to 142.363. Every provider seeking to provide health care items or services in Kentucky for the first time after July 15, 1994, shall, prior to providing these items or services, file an application for a certificate of registration with the department. The application shall be in the form prescribed by the department. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. (2) Every state board responsible for licensing or governing any provider subject to the tax imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall, upon request by the department, provide any information available to the licensing board necessary for the administration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. The information shall be in the form required by the department and shall be used by the department for the sole purpose of administering the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. (3) Every state board responsible for licensing or governing any provider subject to the tax imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall, upon request by the department, include the application for certificate of registration required by subsection (1) of this section with any new license issued. Application forms shall be provided by the department to the licensing board. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 524, effective June 20, 2005; and ch. 120, sec. 7, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 6, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 102, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together.

KRS 142.323 Due date of taxes and assessments

142.323. Due date of taxes and assessments The taxes and assessment imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.318, 142.361, and 142.363 are due and payable to the department monthly and shall be remitted on or before the twentieth day of the next succeeding calendar month. Effective: July 15, 2020 History: Amended 2020 Ky. Acts ch. 110, sec. 3, effective July 15, 2020. -- Amended 2005 Ky. Acts ch. 85, sec. 525, effective June 20, 2005; and ch. 120, sec. 8, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 7, effective August 1, 1996. - - Created 1994 Ky. Acts ch. 512, sec. 103, effective July 15, 1994.

KRS 142.327 Filing of returns -- Requirements

142.327. Filing of returns -- Requirements (1) On or before the twentieth day of the month following each calendar month, a return for the preceding month shall be filed with the department in the form prescribed by the department, together with payment of any tax due. (2) A return shall be filed by every provider. The return shall be signed by the person required to file the return or a duly-authorized agent. (3) The return shall show the gross revenues of the provider during the preceding reporting period. The return shall also show the amount of taxes for the period covered by the return and other information as the department deems necessary for the proper administration of KRS 142.301 to 142.363. (4) The person required to file the return shall deliver the return, together with a remittance of the amount of the tax due, to the department. (5) For the purpose of facilitating the administration, payment, or collection of the taxes levied by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363, the department may permit or require returns to be filed or tax payments to be made other than as specifically required by the provisions of this section, except the department shall not require or permit returns or payments to be filed or remitted more frequently than monthly. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 526, effective June 20, 2005; and ch. 120, sec. 9, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 8, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 104, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together.

KRS 142.331 Extension of time for filing return

142.331. Extension of time for filing return (1) The department shall, upon written request received on or prior to the due date of the return or tax, for good cause satisfactory to the department, extend the time for filing the return or paying the tax for a period not to exceed thirty (30) days. (2) Any person for which the extension is granted shall pay, in addition to the tax, interest at the tax interest rate as defined in KRS 131.010(6) from the date on which the tax would otherwise have been due. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 527, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 105, effective July 15, 1994.

KRS 142.333 Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal

142.333. Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal (1) As soon as practicable after each return is received, the department shall examine it. If the amount of tax computed by the department is greater than the amount returned by the taxpayer, the excess shall be assessed by the department within four (4) years from the later of the date the return was filed or due, except that in the case of a failure to file a return or a fraudulent return, the excess may be assessed at any time. A notice of assessment shall be mailed to the provider. The provider and the department may agree to extend this time period. (2) Any provider aggrieved by an action of the department may request a review and shall have the rights of appeal as set forth in KRS Chapter 131. (3) Notwithstanding the four (4) year time limitation set forth in subsection (1), in the case of a return where the provider understates gross revenues by twenty-five percent (25%) or more, the excess shall be assessed by the department within six (6) years from the later of the date the return is due or filed. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 528, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 106, effective July 15, 1994.

KRS 142.337 Offset of overpayments

142.337. Offset of overpayments In making a determination of tax liability, the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.

KRS 142.341 Records to be kept by provider -- Length of time of retention

142.341. Records to be kept by provider -- Length of time of retention (1) Every provider shall keep records, receipts, invoices, and other pertinent papers in the form as the department may require. (2) Every provider who files the returns required under KRS 142.323 shall keep records for not less than six (6) years from the making of records unless the department in writing authorizes their destruction at an earlier date. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 530, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 108, effective July 15, 1994.

KRS 142.343 Interest on unpaid tax

142.343. Interest on unpaid tax In every case, any tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 512, sec. 109, effective July 15, 1994.

KRS 142.347 Administration by Department of Revenue

142.347. Administration by Department of Revenue (1) Except when the health and family services secretary has been granted specific authority in KRS 142.301 to 142.363, the department shall administer the provisions of KRS 142.301 to 142.363, and shall have all of the powers, rights, duties, and authority with respect to the assessment, collection, refunding, and administration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 conferred generally by the Kentucky Revised Statutes including KRS Chapters 131, 134, and 135. (2) The Cabinet for Health and Family Services shall be responsible for compliance with all federal reporting requirements regarding the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. (3) The Cabinet for Health and Family Services shall fully cooperate with the department and shall provide the department with any information requested to carry out the provisions of KRS 142.301 to 142.363. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 531, effective June 20, 2005; ch. 99, sec. 118, effective June 20, 2005; and ch. 120, sec. 10, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 103, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 9, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 110, 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.

KRS 142.351 Report of revenue receipts -- Responsibility of providers to register and comply

142.351. Report of revenue receipts -- Responsibility of providers to register and comply (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. (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.

KRS 142.353 Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction

142.353. Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction (1) Whenever it is deemed necessary to insure compliance with the provisions of KRS 142.301 to 142.363, the department may require any person subject to the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 to place security with it. The amount of the security shall be fixed by the department but shall not be greater than three (3) times the estimated average liability of the provider or all providers in the same class as the provider, whichever is greater. This limitation shall apply regardless of the type of security placed with the department. (2) The amount of the security may be increased or decreased by the department, subject to the limitations provided in subsection (1) of this section. (3) (a) If necessary, the department may sell the security at public auction in order to recover any tax, penalty, or interest due. However, security in the form of a bearer bond issued by the United States or any state or local governmental unit which has a prevailing market price may be sold by the department at a private sale at a price not lower than the prevailing market price. (b) 1. The department shall provide notice by certified mail, sent to the last known address as reflected in the records of the department, or by delivery, to the person who placed the security with the department of the date, time, and place of the sale. 2. Delivery means mailing the notice to the person it is addressed to, leaving the notice at his place of business with the person in charge of the place of business, or, if there is no one in charge, leaving the notice at a conspicuous place at the place of business. If the place of business is closed, or the person to be served has no place of business, leaving it at his home, with a person of suitable age and discretion residing in the home. Notice by certified mail must be postmarked no later than ten (10) days prior to the sale. Notice by delivery must be given no later than ten (10) days prior to the sale. (c) Any amount in excess of the amount due the department after the sale shall be returned to the person placing the security. (4) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin the operation of a provider's business until the security is obtained. The action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction over the provider. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 533, effective June 20, 2005; and ch. 120, sec. 12, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 11, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 112, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together.

KRS 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

142.357. 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 Notwithstanding any other provisions of KRS 142.301 to 142.363, the president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the provisions of KRS 142.301 to 142.363 shall be personally and individually liable jointly and severally, for the taxes imposed under KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. Neither the corporate dissolution or withdrawal of the corporation from the state nor the cessation of holding any corporate office shall discharge the liability imposed by this section. The personal and individual liability shall apply to each and every person holding a corporate office at the time the taxes become or became due. No person will be personally and individually liable pursuant to this section if that person did not have authority in the management of the business or financial affairs of the corporation at the time the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. "Taxes" as used in this section shall include interest accrued at the rate provided by KRS 131.010(6) and all applicable penalties and fees imposed under the provisions of KRS 142.301 to 142.363 and KRS 131.180, 131.440, and 131.990. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 120, sec. 13, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 110, sec. 12, effective August 1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 113, effective July 15, 1994.

KRS 142.359 Penalties

142.359. Penalties Penalties shall be imposed and assessed in accordance with the provisions of KRS 131.180. Effective: July 15, 1994 History: Created 1994 Ky. Acts ch. 512, sec. 114, effective July 15, 1994.

KRS 142.361 Provider assessment on nursing facility services -- Disposition of revenues - - Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void

142.361. Provider assessment on nursing facility services -- Disposition of revenues - - Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void (1) (a) A provider assessment is hereby imposed on nursing facility services as provided in this subsection. (b) The base for the assessment shall be determined on July 1 of each year, beginning on July 1, 2004, by dividing total gross revenues received by all nursing facilities for nursing facility services during the prior fiscal year by the total patient days for all nursing facilities attributable to nursing facility services during the prior fiscal year. The resulting amount shall be the base for the assessment imposed under this subsection, and shall be called the "average daily revenue per patient bed." (c) The assessment shall be imposed as follows: 1. a. At a uniform rate per non-Medicare patient day of up to one percent (1%) of the average daily revenue per patient bed applied to actual non-Medicare patient bed days by each nursing facility on or after July 1, 2004, for the provision of nursing facility services that are provided at a non-hospital based facility: i. Containing licensed intermediate care facility beds as of September 1, 2005; and ii. With a facility total bed capacity of sixty (60) or fewer beds. b. This rate shall apply for qualifying providers beginning July 1, 2004. Any tax liability for tax periods beginning on or after July 1, 2004, attributable to the imposition of the levy under KRS 142.307 or the levy imposed by 2004 Ky. Acts ch. 142, sec. 1, shall be retroactively recalculated at the rate provided in this subsection, and no penalties or interest shall apply to any outstanding amounts. 2. At a uniform rate per non-Medicare patient day of up to two percent (2%) of the average daily revenue per patient bed applied to actual non- Medicare patient bed days by each nursing facility on or after July 1, 2004, for the provision of nursing facility services that are provided at a hospital-based nursing facilities; and 3. At a rate per non-Medicare patient day not to exceed six percent (6%) of the average daily revenue per patient bed applied to actual non-Medicare patient bed days by each nursing facility on or after July 1, 2004. This rate shall not apply to any provider assessed under subparagraphs 1. or 2. of this paragraph. 4. Notwithstanding the provisions of subparagraphs 1. to 3. of this paragraph, no provider assessment shall be levied under this subsection on a state veterans' nursing home on or after July 1, 2004. (d) The rates established by paragraph (c) of this subsection are maximum rates. The rates may be adjusted annually on July 1 of each year by the Department for Medicaid Services. Notification of any rate change shall be provided to the Department of Revenue and to taxpayers in writing at least thirty (30) days prior to the new rate going into effect. (2) The assessment imposed under subparagraph 3. of paragraph (c) of subsection (1) of this section is not required to be uniform, and the rate of assessment per non- Medicare day may be variable based upon a facility's total annual census days if deemed an acceptable waivered class by the Centers for Medicare and Medicaid Services. (3) All revenues collected pursuant to subsection (1) of this section shall be deposited in the Medical Assistance Revolving Trust Fund (MART) and transferred on a quarterly basis to the Department for Medicaid Services. (4) The Department for Medicaid Services shall promulgate administrative regulations to ensure that a portion of the revenues generated from the assessment imposed by subsection (1) of this section and federal matching funds be used to increase reimbursement rates for nursing facilities. The regulations shall, at a minimum: (a) Provide that the rate increases shall be used to fully phase in those providers whose current rates are less than the Medicaid price-based rates; (b) Correct for inflation adjustments for the past two (2) years; and (c) Re-base the rates to recognize current wage and benefit levels in the industry. (5) The remaining revenue generated by the assessments levied under subsection (1) of this section and federal matching funds shall be used to supplement the medical assistance related general fund appropriations of the Department for Medicaid Services. Notwithstanding KRS 48.500 and 48.600, the MART fund shall be exempt from any state budget reduction acts. (6) (a) On or before July 1, 2004, the Cabinet for Health and Family Services, Department for Medicaid Services shall submit an application to the Federal Centers for Medicare and Medicaid Services to request a waiver of the uniformity tax requirement pursuant to 42 C.F.R. sec. 433.68(e)(2). If an application to the Centers for Medicare and Medicaid Services for a waiver of the uniformity requirements is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved waiver. (b) On or before July 1, 2005, the Cabinet for Health and Family Services, Department for Medicaid Services, shall submit an application to the Federal Centers for Medicare and Medicaid Services to amend the waiver of the uniformity tax requirement granted in 2004. If the application to Centers for Medicare and Medicaid Services for an amendment to the previously granted waiver is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved amendment to the waiver. (7) Assessments imposed pursuant to this section shall begin on July 1, 2004, but are not due and payable until rates are increased as provided in subsection (5) of this section. (8) The provisions of this section shall be considered null and void if the uniformity waiver or plan amendment to increase rates is not approved by the Centers for Medicare and Medicaid Services. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 73, sec. 3, effective June 20, 2005. -- Created 2004 Ky. Acts ch. 142, sec. 1, effective April 21, 2004. Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 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

142.363. 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 (1) In addition to the tax imposed by KRS 142.307 on intermediate-care facility services for individuals with intellectual disabilities, an additional assessment is hereby imposed at a uniform rate of five and one-half percent (5.5%) on gross revenues received by each provider after July 1, 2004, for the provision of intermediate-care facility services for individuals with intellectual disabilities and the provision of services through, or identical to those provided under, the Supports for Community Living Waiver Program. (2) All revenues collected pursuant to subsection (1) of this section shall be deposited in the Medical Assistance Revolving Trust Fund (MART) and transferred on a quarterly basis to the Department for Medicaid Services. (3) The Department for Medicaid Services shall promulgate regulations to ensure that a portion of the revenues generated from the assessment levied under this section and federal matching funds shall be used for rate increases for intermediate-care facility services for individuals with intellectual disabilities and providers of services through, or identical to those provided under, the Supports for Community Living Waiver Program to recognize cost increases including current wage and benefit levels in the industry. (4) The remaining revenue generated from the assessment levied under this section and federal matching funds shall be used to supplement the medical assistance related General Fund appropriations of the Department for Medicaid Services. Notwithstanding KRS 48.500 and 48.600, the MART fund shall be exempt from any state budget reduction acts. (5) On or before the July 1, 2004, the Cabinet for Health and Family Services, Department for Medicaid Services shall submit an application to the Centers for Medicare and Medicaid Services to request a waiver of the uniformity requirement pursuant to 42 C.F.R. sec. 433.68(e)(2). (6) If an application to the Centers for Medicare and Medicaid Services for a waiver of the uniformity requirements is denied, the Department for Medicaid Services may resubmit the application with appropriate changes to receive an approved waiver. (7) The assessment imposed pursuant to this section shall begin on July 1, 2004, but is not due and payable until rates are increased pursuant to this provision. (8) The provisions of this section shall be considered null and void if the uniformity waiver or plan amendment to increase rates is not approved by the Centers for Medicare and Medicaid Services. Effective: July 12, 2012 History: Amended 2012 Ky. Acts ch. 146, sec. 13, effective July 12, 2012. -- Created 2004 Ky. Acts ch. 142, sec. 2, effective April 21, 2004. Legislative Research Commission Note (4/21/2004). Subsection (5) of this statute refers to "the Cabinet for Health and Family Services, Department for Medicaid Services." Under KRS 12.020, the Department for Medicaid Services is part of the Cabinet for Health Services, not part of the Cabinet for Health and Family Services. The creation of the Cabinet for Health and Family Services under Executive Order 2003-064 was not confirmed by the 2004 General Assembly.

KRS 142.400 Statewide transient room tax -- Rate -- Exclusions from tax

142.400. Statewide transient room tax -- Rate -- Exclusions from tax (1) As used in this section: (a) "Person" has the same meaning as in KRS 91A.345; and (b) "Rent" has the same meaning as in KRS 91A.345. (2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration. (3) As used in this subsection, rent shall not include any other local or state taxes paid by the person or entity renting the accommodations. (4) The tax imposed by subsection (1) of this section shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty (30) days or more to a person. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 212, sec. 25, effective January 1, 2023. -- Created 2005 Ky. Acts ch. 168, sec. 67, effective June 1, 2005.

KRS 142.402 Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due

142.402. Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due (1) On or before the twentieth day of every month, a taxpayer subject to the tax provided in KRS 142.400 shall submit a return and the tax due for the preceding month to the Department of Revenue, in a form prescribed by the department. To facilitate administration, the department may permit or require returns or tax payments for other periods. Upon written request received on or before the due date, the department may extend the filing or tax payment due date up to thirty (30) days. (2) The Department of Revenue shall examine and audit each return as soon as practicable after it is received. If the tax computed by the department is greater than the tax paid by the taxpayer, the department shall assess the excess within four (4) years from the filing deadline, including any extensions granted. If the taxpayer failed to file a return or filed a fraudulent return, then the excess may be assessed at any time. (3) A taxpayer may request a refund or credit for any overpayment of tax under KRS 142.400 within four (4) years after the tax due date, including any extensions granted. The request shall be made to the Department of Revenue in writing and shall state the amount requested, the applicable period, the basis for the request, and any other information the department reasonably requires. (4) Any tax not paid on or before its due date shall bear interest at the tax interest rate provided in KRS 131.183 from the date due until the date of payment. If an extension is granted, and the tax is not paid within the extension period, then interest shall accrue from the original due date. Effective: June 1, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 68, effective June 1, 2005. Legislative Research Commission Note (6/1/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 142.404 Officer and member liability for taxes due

142.404. Officer and member liability for taxes due Notwithstanding any other provision of law to the contrary, the president, vice president, secretary, treasurer, manager, partner, or any other person holding any equivalent office or position in any corporation, limited liability company, limited liability partnership, or limited liability limited partnership subject to KRS 142.400 and 142.402 shall be personally and individually liable, both jointly and severally, for the tax imposed under KRS 142.400. Dissolution, withdrawal of the corporation, limited liability company, limited liability partnership, or limited liability limited partnership from the state, or the cessation of holding any office shall not discharge the liability of any person. The liability shall attach at the time the tax becomes or became due. No person shall be held liable under this section if the person did not have authority to collect, truthfully account for, or pay over the tax at the time it became due. "Taxes" as used in this section shall include interest accrued under KRS 131.183 and all applicable penalties imposed under this chapter or KRS 131.180, 131.410 to 131.445, and 131.990. Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 149, sec. 205, effective July 12, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 69, effective June 1, 2005.

KRS 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

142.406. Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor (1) There is hereby created and established in the State T reasury a trust and agency account to be known as the tourism, meeting, and convention marketing fund. The fund shall be administered by the Tourism, Arts and Heritage Cabinet, with the approval of the Governor's Office for Policy and Management. (2) All tax receipts from the tax imposed under KRS 142.400 shall be deposited into the tourism, meeting, and convention marketing fund, and shall be appropriated for the purposes set forth in subsection (3) of this section. The fund shall also contain any other money contributed, allocated, or appropriated to it from any other source. Money in the fund shall be invested by the Finance and Administration Cabinet in instruments authorized under KRS 42.500. Investment proceeds shall be deposited to the credit of the fund. Money in the fund shall not lapse but shall be carried forward to the next fiscal year or biennium. (3) The tourism, meeting, and convention marketing fund shall be used for the sole purpose of marketing and promoting tourism in the Commonwealth inclu ding expenditures to market and promote events and venues related to meetings, conventions, trade shows, cultural activities, historical sites, recreation, entertainment, natural phenomena, areas of scenic beauty, craft marketing, and any other economic activity that brings tourists and visitors to the Commonwealth. Marketing and promoting tourism shall not include expenditures on capital construction projects. (4) By September 1 of each year, the secretary of the Tourism, Arts and Heritage Cabinet shall report to the Governor and the Legislative Research Commission concerning the receipts, expenditures, and carryforwards of the fund for the preceding fiscal year. Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 16, sec. 14, effective June 25, 200 9. -- Created 2005 Ky. Acts ch. 168, sec. 70, effective June 1, 2005. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, B, 1, (13) at 2069. Legislative Research Commission Note (6/1/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.

KRS 142.408 Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act

142.408. Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act KRS 142.400 to 142.408 may be cited as the Kentucky Tourism, Meeting, and Convention Marketing Act. Effective: June 1, 2005 History: Created 2005 Ky. Acts ch. 168, sec. 71, effective June 1, 2005.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37681Fetched: 10/20/2026