Page 1 of 1 142.351 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 <br>provided on a quarterly basis by the department to the health and family services <br>secretary on or before the tenth day of the second month following the close of each <br>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 <br>with the department, and comply with the tax and reporting provisions of KRS <br>142.301 to 142.363. Effective: June 20, 2005 <br>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. -- <br>Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. -- Amended 1996 <br>Ky. Acts ch. 110, sec. 10, effective August 1, 1996. -- Created 1994 Ky. Acts <br>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 <br>been codified together.
Page 1 of 1 142.351 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 <br>provided on a quarterly basis by the department to the health and family services <br>secretary on or before the tenth day of the second month following the close of each <br>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 <br>with the department, and comply with the tax and reporting provisions of KRS <br>142.301 to 142.363. Effective: June 20, 2005 <br>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. -- <br>Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. -- Amended 1996 <br>Ky. Acts ch. 110, sec. 10, effective August 1, 1996. -- Created 1994 Ky. Acts <br>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 <br>been codified together.
Page 1 of 1 142.351 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 <br>provided on a quarterly basis by the department to the health and family services <br>secretary on or before the tenth day of the second month following the close of each <br>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 <br>with the department, and comply with the tax and reporting provisions of KRS <br>142.301 to 142.363. Effective: June 20, 2005 <br>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. -- <br>Amended 1998 Ky. Acts ch. 426, sec. 104, effective July 15, 1998. -- Amended 1996 <br>Ky. Acts ch. 110, sec. 10, effective August 1, 1996. -- Created 1994 Ky. Acts <br>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 <br>been codified together.
