Skip to main content
Find a Lawyer

Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.105.Collection and remittance of CMRS prepaid service charges

Current as of January 01, 2024 | Updated by FindLaw Staff

(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.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.105.Collection and remittance of CMRS prepaid service charges - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-142-105/

Read this complete Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.105.Collection and remittance of CMRS prepaid service charges on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Kentucky Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard