§ 142.010 State taxes on legal processes and instruments — Distribution of amount collected
§ 142.015 Commission of county clerk for collecting taxes
§ 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
§ 142.301 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 — Sectio
§ 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
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Terms Used In Kentucky Statutes > Chapter 142 - Miscellaneous Taxes

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Biennium: means the two (2) year period commencing on July 1 in each even- numbered year and ending on June 30 in the ensuing even-numbered year. See Kentucky Statutes 446.010
  • Business trust: includes , except when utilized in KRS Chapter 386, a "statutory trust" as organized under KRS Chapter 386A. See Kentucky Statutes 446.010
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Treatment: when used in a criminal justice context, means targeted interventions
    that focus on criminal risk factors in order to reduce the likelihood of criminal behavior. See Kentucky Statutes 446.010