Kentucky Statutes 325.445 – Accountant or attorney may act as agent of client for specified activities
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A certified public accountant licensed in the Commonwealth under the provisions of this chapter, or an attorney licensed to practice law in the Commonwealth of Kentucky, with express authorization of a client may act as an agent of that client to:
(1) Complete, sign, and file an application for a seller’s permit to do business as provided in KRS § 139.240;
(2) Complete, sign, and file an application for a seller’s permit for any out-of-state retailer who is not required to file for the collection of use tax under KRS § 139.340 but is seeking to do so on a voluntary basis as provided by KRS § 139.700;
(3) Complete, sign, and file an application for a certificate of registration to sever or process coal in this state as required by KRS § 143.030; and
(4) Complete, sign, and file an application for an employer’s withholding, corporation income, and corporation license tax registration numbers as may be required by KRS § 131.130.
Effective: July 1, 2004
History: Amended 2003 Ky. Acts ch. 124, sec. 33, effective July 1, 2004. — Created
2002 Ky. Acts ch. 44, sec. 1, effective July 15, 2002.
(1) Complete, sign, and file an application for a seller’s permit to do business as provided in KRS § 139.240;
Terms Used In Kentucky Statutes 325.445
- Attorney: means attorney-at-law. See Kentucky Statutes 446.010
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
- License: means a license as a certified public accountant or a firm issued pursuant to this chapter. See Kentucky Statutes 325.220
- Public accountant: means a public accountant issued a license to practice by the
Commonwealth of Kentucky under the Public Accounting Act of 1946 as amended. See Kentucky Statutes 325.220 - State: includes and means any state, territory, or insular possession of the United
States, or the District of Columbia. See Kentucky Statutes 325.220
(2) Complete, sign, and file an application for a seller’s permit for any out-of-state retailer who is not required to file for the collection of use tax under KRS § 139.340 but is seeking to do so on a voluntary basis as provided by KRS § 139.700;
(3) Complete, sign, and file an application for a certificate of registration to sever or process coal in this state as required by KRS § 143.030; and
(4) Complete, sign, and file an application for an employer’s withholding, corporation income, and corporation license tax registration numbers as may be required by KRS § 131.130.
Effective: July 1, 2004
History: Amended 2003 Ky. Acts ch. 124, sec. 33, effective July 1, 2004. — Created
2002 Ky. Acts ch. 44, sec. 1, effective July 15, 2002.