Section 142.105 - Collection and remittance of CMRS prepaid service charges(1) The department shall collect the CMRS prepaid service charge and remit the revenues to the CMRS fund as provided in KRS 142.100 to 142.135.(2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant to KRS 65.7634, and shall remit the amounts collected to the department on a monthly basis, on or before the twentieth day of the next calendar month.(3) The CMRS prepaid service charge collected by the retailer from any consumer shall: (a) Be deemed to be held in trust by the retailer for and on account of the Commonwealth; and(b) Constitute a debt of the retailer to the Commonwealth.Added by 2016 Ky. Acts ch. 111,§ 17, eff. 1/1/2017.