KRS 143.035: Collection and payment of tax by processor -- Agreement with department.

Notwithstanding any other provisions of this chapter to the contrary, where the

department finds that it would facilitate and expedite the collection of the tax imposed by

this chapter, the department may authorize the taxpayer processing the coal to repor t and

pay the tax which would be due from the taxpayer severing the coal. Authorization from

the department shall be in the form of an agreement executed by the taxpayer processing

the coal, the taxpayer severing the coal and the department. The agreement shall be in

such form as the department may prescribe. The agreement must be signed by the owners

if the taxpayers are natural persons; in the case of a partnership or association by a partner

or member; in the case of a corporation, by an executive office r or some person

specifically authorized by the corporation to sign the application. The director of the sales

and severance tax division shall sign for the department. The agreement may be

terminated by any party to the agreement upon giving thirty (30) days written notice to the

other parties to the agreement; however, the department may terminate the agreement

immediately upon written notice to the other parties when either the taxpayer processing

the coal or the taxpayer severing the coal fails to comply with the terms of the agreement.