MULTICHANNEL VIDEO PROGRAMMING AND COMMUNICATIONS SERVICES TAX
- Section 136.600 - Purpose of KRS 136.600 to 136.660 and 132.825
- Section 136.602 - Definitions for KRS 136.600 to 136.660
- Section 136.604 - Excise tax - Multichannel video programming services - Rate-sourcing rule
- Section 136.605 - Sourcing of communications services - Definitions
- Section 136.606 - Provider's power to collect from consumer - Separate display of tax - Taxes collected constitute debt to Commonwealth
- Section 136.608 - Exclusions from excise tax
- Section 136.610 - Credit for tax paid in other state
- Section 136.612 - Exception in the case of worthless accounts
- Section 136.614 - Compensation to collect and timely remit excise tax
- Section 136.616 - Imposition of tax on gross revenues - Multichannel video programming services and communications services - Rates - Collection of tax from purchaser prohibited - Exclusion for municipal utility
- Section 136.617 - Credit for tax on multichannel video programming or communications service paid in another state
- Section 136.618 - Application for certificate of registration
- Section 136.620 - Taxes due monthly - Required monthly return - Contents of return
- Section 136.622 - Extension of time for filing return
- Section 136.624 - Time for assessing taxes shown owing
- Section 136.626 - Offset of overpayments against tax owing
- Section 136.628 - Record retention
- Section 136.630 - Interest on overdue tax
- Section 136.632 - Refund or credit of taxes paid - Claims
- Section 136.634 - Administration by the department
- Section 136.636 - Security for compliance
- Section 136.638 - Officer and member liability for taxes due
- Section 136.640 - Return of tax savings to customers
- Section 136.642 - Legal action not to delay collections
- Section 136.644 - Limitations of legal actions
- Section 136.646 - Penalties
- Section 136.648 - Gross revenues and excise tax fund and state baseline and local growth fund - Creation and administration of funds
- Section 136.650 - Required participation in funds - Computation of amounts - Designated monthly hold harmless amount
- Section 136.652 - Distribution - Administrative costs - Monthly hold harmless amounts
- Section 136.654 - Determination of distributions - State baseline and local growth fund
- Section 136.656 - Distributions - County growth portion - State baseline portion
- Section 136.658 - Local Distribution Fund Oversight Committee - Creation and duties
- Section 136.660 - Prohibitions - Local franchise fee or tax defined