Kentucky Statutes 143A.050 – Certificate of registration required
Current as of: 2024 | Check for updates
|
Other versions
(1) Every taxpayer shall, before engaging in the severing or processing of a natural resource subjected to tax under KRS § 143A.020, obtain a certificate of registration by filing with the department an application in such form and containing such information as the department may prescribe. Every 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) Whenever any taxpayer fails to comply with any provisions of this section through KRS § 143A.130 or any rule or regulation of the department relating thereto, the department may suspend or revoke the certificate of registration held by such taxpayer.
(3) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin operation of a taxpayer’s business being operated without a certificate of registration. Such action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer.
Effective: July 1, 2013
History: Amended 2013 Ky. Acts ch. 119, sec. 21, effective July 1, 2013. — Amended
2005 Ky. Acts ch. 85, sec. 546, effective June 20, 2005. — Created 1980 Ky. Acts ch.
392, sec. 5, effective June 1, 1980.
(2) Whenever any taxpayer fails to comply with any provisions of this section through KRS § 143A.130 or any rule or regulation of the department relating thereto, the department may suspend or revoke the certificate of registration held by such taxpayer.
Terms Used In Kentucky Statutes 143A.050
- Action: includes all proceedings in any court of this state. 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
- Department: means the Department of Revenue. See Kentucky Statutes 143A.010
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Natural resource: means all forms of minerals including but not limited to rock, stone, limestone, shale, gravel, sand, clay, natural gas, and natural gas liquids which are contained in or on the soils or waters of this state. See Kentucky Statutes 143A.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Processing: includes but is not limited to breaking, crushing, cleaning, drying, sizing, or loading or unloading for any purpose. See Kentucky Statutes 143A.010
(3) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin operation of a taxpayer’s business being operated without a certificate of registration. Such action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer.
Effective: July 1, 2013
History: Amended 2013 Ky. Acts ch. 119, sec. 21, effective July 1, 2013. — Amended
2005 Ky. Acts ch. 85, sec. 546, effective June 20, 2005. — Created 1980 Ky. Acts ch.
392, sec. 5, effective June 1, 1980.