143A.050 Certificate of registration required.

185 words·~1 min read·/ky/chapter-143a/143a-050

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

(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.