Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.321.Application for certificate of registration; information from licensure boards

(1) Every provider subject to the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 that is not registered with the department pursuant to the provisions of KRS 142.221 shall, on July 15, 1994, file an application for a certificate of registration with the department. A certificate of registration filed in accordance with the provisions of KRS 142.221 shall remain valid for purposes of KRS 142.301 to 142.363. Every provider seeking to provide health care items or services in Kentucky for the first time after July 15, 1994, shall, prior to providing these items or services, file an application for a certificate of registration with the department. The application shall be in the form prescribed by the department. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.

(2) Every state board responsible for licensing or governing any provider subject to the tax imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall, upon request by the department, provide any information available to the licensing board necessary for the administration of the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363. The information shall be in the form required by the department and shall be used by the department for the sole purpose of administering the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363.

(3) Every state board responsible for licensing or governing any provider subject to the tax imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall, upon request by the department, include the application for certificate of registration required by subsection (1) of this section with any new license issued. Application forms shall be provided by the department to the licensing board.