Chapter 142 - MISCELLANEOUS TAXES
- Section 142.010 - State taxes on legal processes and instruments - Distribution of amount collected
- Section 142.011 - [Repealed]
- Section 142.015 - Commission of county clerk for collecting taxes
- Section 142.020 - [Repealed]
- Section 142.030 - [Repealed]
- Section 142.040 - [Repealed]
- Section 142.050 - Real estate transfer tax - Collection on recording - Exemptions
- Section 142.060 - Charitable institutions include organizations owning properties listed in National Register
- Section 142.100 - Definitions for KRS 142.100 to 142.135
- Section 142.105 - Collection and remittance of CMRS prepaid service charges
- Section 142.110 - Registration by retailer with the department
- Section 142.115 - Monthly return and payment of CMRS prepaid service charges - Retention of processing fee
- Section 142.120 - Examination and audit of returns - Assessment for additional amount due and arrearages - Protest and appeal rights
- Section 142.125 - Recordkeeping
- Section 142.130 - Administration of KRS 142.100 to 142.135 by department - Interest and penalties - Board to cooperate with department - Refunds or credits
- Section 142.135 - Monthly transmittal of funds to board - Retention of collection and administration fee - Monthly report of receipts - Restricted use of funds
- PROVISION OF HEALTH CARE ITEMS OR SERVICES (§§ 142.201 — 142.259)
- HEALTH CARE PROVIDER TAX (§§ 142.301 — 142.363)
- KENTUCKY TOURISM, MEETING, AND CONVENTION MARKETING ACT (§§ 142.400 — 142.408)