Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.351.Report of revenue receipts; responsibility of providers to register and comply

(1) A report of revenue receipts from the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 shall be provided on a quarterly basis by the department to the health and family services secretary on or before the tenth day of the second month following the close of each fiscal quarter.

(2) It is the responsibility of each provider, subject to tax under KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363 to register with the department, and comply with the tax and reporting provisions of KRS 142.301 to 142.363.