142.327 Filing of returns -- Requirements.

215 words·~1 min read·/ky/chapter-142/142-327

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)On or before the twentieth day of the month following each calendar month, a

return for the preceding month shall be filed with the department in the form

prescribed by the department, together with payment of any tax due.

(2)A return shall be filed by every provider. The return shall be signed by the person

required to file the return or a duly-authorized agent.

(3)The return shall show the gross revenues of the provider during the preceding

reporting period. The return shall also show the amount of taxes for the period

covered by the return and other information as the department deems necessary for

the proper administration of KRS 142.301 to 142.363.

(4)The person required to file the return shall deliver the return, together with a

remittance of the amount of the tax due, to the department.

(5)For the purpose of facilitating the administration, payment, or collection of the taxes

levied by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316,

142.361, and 142.363, the department may permit or require returns to be filed or

tax payments to be made other than as specifically required by the provisions of this

section, except the department shall not require or permit returns or payments to be

filed or remitted more frequently than monthly.