KRS 91A.0802: Definitions for chapter.

As used in this chapter:

(1) "LGPT" means the local government premiums tax authorized in KRS 91A.080;

(2) "Local government" means a city, county, charter county, consolidated local

government, urban-county government, or unified local government;

(3) "Risk location system or program " means any electronic software, hardware, or

other technology verified by the Kentucky Department of Insurance under KRS

91A.0806 used for locating risks that are subject to taxes or fees under KRS

91A.080; and

(4) "Tax period" means a twelve (12) month p eriod ending on December 31 of each

year.