{"data":{"id":"us-ky/krs-138.280","jurisdiction":"us-ky","citation":"KRS 138.280","heading":"Payment of tax -- Electronic payment requirements.","body":"(1) For tax periods beginning prior to January 1, 2007, the reports required by KRS\n138.240 shall be accompanied by a certified or cashier's check, payable to the State\nTreasurer, for the amount of tax due for the preceding calendar month, computed as\nprovided in KRS 138.270; except that the department may waive this requirement\nand accept the dealer's check or allow for remittance of the tax owed to the\ndepartment by electronic fund transfer where the dealer is of sound financial\ncondition and has established a good record of compliance with the requirements of\nKRS 138.210 to 138.340.\n(2) By virtue of the allowance provided by KRS 138.270 to dealers for collecting and\nremitting the tax, every dealer is a trust officer of the state.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28707","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"b86d70cee5b760322be54b7dd9bc720bfe87fef891a10c5f9c807ed7e619343f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.270","next":"us-ky/krs-138.290"},"notice":"GroundRules: Original legal text. Not legal advice."}