325.445 Accountant or attorney may act as agent of client for specified activities.

157 words·~1 min read·/ky/chapter-325/325-445

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

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.