HEALTH CARE PROVIDER TAX

Section 142.301 - Definitions for KRS 142.301 to 142.363
Section 142.303 - Tax on gross revenues of providers for hospital services - Exception
Section 142.307 - Tax on gross revenues of other providers for health-care services - Exception
Section 142.309 - Phase out of tax on provision of physician services
Section 142.311 - Tax on prescription drugs - Expiration on June 30, 1999
Section 142.313 - Entity as taxable provider - Exception
Section 142.314 - Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability
Section 142.315 - Tax on gross revenues of psychiatric residential treatment facility services
Section 142.316 - Tax on gross revenues of Medicaid managed care organization services
Section 142.317 - Exemption from tax for charitable providers
Section 142.318 - Assessment on ground ambulance service providers
Section 142.321 - Application for certificate of registration - Information from licensure boards
Section 142.323 - Due date of taxes and assessments
Section 142.327 - Filing of returns - Requirements
Section 142.331 - Extension of time for filing return
Section 142.333 - Processing of return - Billing for additional tax - Review of action of department - Taxpayer's right of appeal
Section 142.337 - Offset of overpayments
Section 142.341 - Records to be kept by provider - Length of time of retention
Section 142.343 - Interest on unpaid tax
Section 142.347 - Administration by Department of Revenue
Section 142.351 - Report of revenue receipts - Responsibility of providers to register and comply
Section 142.353 - Security to insure compliance - Sale of security or bearer bond - Restraining order or injunction
Section 142.357 - Liability of corporate officers for taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363
Section 142.359 - Penalties
Section 142.361 - Provider assessment on nursing facility services - Disposition of revenues - Administrative regulations - Application to amend waiver - Circumstances rendering provisions void
Section 142.363 - Tax on gross revenues received by providers for services for individuals with intellectual disabilities and the Supports for Community Living Waiver Program - Disposition of revenues - Administrative regulations - Application for waiver - Section void if approval not received from Centers for Medicare and Medicaid Services