The department may promulgate administrative regulations providing for the reporting of gross receipts and payment of taxes levied by this chapter on a basis other than accrual.
KRS 139.025
Amended 2008, Ky. Acts ch. 95, sec. 5, effective8/1/2008. -- Amended 2005, Ky. Acts ch. 85, sec. 407, effective 6/20/2005. -- Created 1990 Ky. Acts ch. 163, sec. 1, effective 7/13/1990.