Section 325.445 - Accountant or attorney may act as agent of client for specified activitiesA certified public accountant licensed in the Commonwealth under the provisions of this chapter, or an attorney licensed to practice law in the Commonwealth of Kentucky, with express authorization of a client may act as an agent of that client to:
(1) Complete, sign, and file an application for a seller's permit to do business as provided in KRS 139.240;(2) Complete, sign, and file an application for a seller's permit for any out-of-state retailer who is not required to file for the collection of use tax under KRS 139.340 but is seeking to do so on a voluntary basis as provided by KRS 139.700;(3) Complete, sign, and file an application for a certificate of registration to sever or process coal in this state as required by KRS 143.030; and(4) Complete, sign, and file an application for an employer's withholding, corporation income, and corporation license tax registration numbers as may be required by KRS 131.130.Effective:7/1/2004
Amended 2003, Ky. Acts ch. 124, sec. 33, effective7/1/2004. -- Created 2002, Ky. Acts ch. 44, sec. 1, effective 7/15/2002.