{"data":{"id":"us-ky/krs-138.820","jurisdiction":"us-ky","citation":"KRS 138.820","heading":"Imposition of tax -- Rate -- Collection -- Monthly return.","body":"(1) An excise tax of ten cents ($0.10) per pound is hereby levied and shall be paid by\nthe processor to the department upon all contaminated waste materials and all\nradioactive waste material delivered in the Commonwealth of Kentucky for\nprocessing, packaging, storage, disposal, burial or other disposition.\n(2) Any person receiving contaminated waste materials or radioactive waste material or\nboth or any person having an interest or right of occupancy or use in real property or\nimprovements and any person ownin g, operating or maintaining a solid waste\ndisposal site or facility as defined in KRS 224.1 -010 upon or in which the same\nshall be deposited for processing, packaging, storage, disposal, burial or other\ndisposition shall collect from the person delivering such material the tax imposed by\nthis section.\n(3) Every processor shall file with the department, on forms prescribed by the\ndepartment, a monthly tax return. The return shall be made under penalty of perjury\nand shall contain such information as the department may require.\n(4) The monthly tax return shall be accompanied by remittance of the tax then due.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28816","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"88b003324fdb01a287e68127d0cdaf3e31fe910bd0e6db244a97c1ac82ca17a4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.810","next":"us-ky/krs-138.830"},"notice":"GroundRules: Original legal text. Not legal advice."}