{"data":{"id":"us-ky/krs-142.105","jurisdiction":"us-ky","citation":"KRS 142.105","heading":"Collection and remittance of CMRS prepaid service charges.","body":"(1) The department shall collect the CMRS prepaid service charge and remit the\nrevenues to the CMRS fund as provided in KRS 142.100 to 142.135.\n(2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant\nto KRS 65.7634, and shall remit  the amounts collected to the department on a\nmonthly basis, on or before the twentieth day of the next calendar month.\n(3) The CMRS prepaid service charge collected by the retailer from any consumer\nshall:\n(a) Be deemed to be held in trust by the retailer  for and on account of the\nCommonwealth; and\n(b) Constitute a debt of the retailer to the Commonwealth.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45428","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"89012c6c7366febd7bd631dadf4e2cd7df468de6ee85e4be9b0bf1850fee6c5d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.100","next":"us-ky/krs-142.110"},"notice":"GroundRules: Original legal text. Not legal advice."}