KRS 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, 142.3 07,

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.