Kentucky Code — 37681
Browse 66 sections in division 37681 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 142.010. State taxes on legal processes and instruments -- Distribution of amount collected.
- § 142.011. Repealed, 1978.
- § 142.015. Commission of county clerk for collecting taxes.
- § 142.020. Repealed, 1974.
- § 142.030. Repealed, 1979.
- § 142.040. Repealed, 1979.
- § 142.050. Real estate transfer tax -- Collection on recording -- Exemptions.
- § 142.060. Charitable institutions include organizations owning properties listed in National Register.
- § 142.100. Definitions for KRS 142.100 to 142.135.
- § 142.105. Collection and remittance of CMRS prepaid service charges.
- § 142.110. Registration by retailer with the department.
- § 142.115. Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee.
- § 142.120. Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights.
- § 142.125. Recordkeeping.
- § 142.130. Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits.
- § 142.135. Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds.
- § 142.201. Repealed, 1994.
- § 142.203. Repealed, 1994.
- § 142.207. Repealed, 1994.
- § 142.211. Repealed, 1994.
- § 142.213. Repealed, 1994.
- § 142.217. Repealed, 1994.
- § 142.221. Repealed, 1994.
- § 142.223. Repealed, 1994.
- § 142.227. Repealed, 1994.
- § 142.231. Repealed, 1994.
- § 142.233. Repealed, 1994.
- § 142.237. Repealed, 1994.
- § 142.241. Repealed, 1994.
- § 142.243. Repealed, 1994.
- § 142.247. Repealed, 1994.
- § 142.251. Repealed, 1994.
- § 142.253. Repealed, 1994.
- § 142.257. Repealed, 1994.
- § 142.259. Repealed, 1994.
- § 142.301. Definitions for KRS 142.301 to 142.363.
- § 142.303. Tax on gross revenues of providers for hospital services -- Exception.
- § 142.307. Tax on gross revenues of other providers for health-care services -- Exception.
- § 142.309. Phase out of tax on provision of physician services.
- § 142.311. Tax on prescription drugs -- Expiration on June 30, 1999.
- § 142.313. Entity as taxable provider -- Exception.
- § 142.314. Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.
- § 142.315. Tax on gross revenues of psychiatric residential treatment facility services.
- § 142.316. Tax on gross revenues of Medicaid managed care organization services.
- § 142.317. Exemption from tax for charitable providers.
- § 142.318. Assessment on ground ambulance service providers.
- § 142.321. Application for certificate of registration -- Information from licensure boards.
- § 142.323. Due date of taxes and assessments.
- § 142.327. Filing of returns -- Requirements.
- § 142.331. Extension of time for filing return.
- § 142.333. Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal.
- § 142.337. Offset of overpayments.
- § 142.341. Records to be kept by provider -- Length of time of retention.
- § 142.343. Interest on unpaid tax.
- § 142.347. Administration by Department of Revenue.
- § 142.351. Report of revenue receipts -- Responsibility of providers to register and comply.
- § 142.353. Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction.
- § 142.357. Liability of corporate officers for taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.
- § 142.359. Penalties.
- § 142.361. Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void.
- § 142.363. Tax on gross revenues received by providers for services for individuals with intellectual disabilities and the Supports for Community Living Waiver Program -- Disposition of revenues -- Administrative regulations -- Application for waiver -- Section void if approval not received from Centers for Medicare and Medicaid Services.
- § 142.400. Statewide transient room tax -- Rate -- Exclusions from tax.
- § 142.402. Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due.
- § 142.404. Officer and member liability for taxes due.
- § 142.406. Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor.
- § 142.408. Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act.