{"data":{"id":"us-ky/krs-142.327","jurisdiction":"us-ky","citation":"KRS 142.327","heading":"Filing of returns -- Requirements.","body":"(1) On or before the twentieth day of the month following each calendar month, a\nreturn for the preceding month shall be filed with the department in the form\nprescribed by the department, together with payment of any tax due.\n(2) A return shall be filed by ev ery provider. The return shall be signed by the person\nrequired to file the return or a duly-authorized agent.\n(3) The return shall show the gross revenues of the provider during the preceding\nreporting period. The return shall also show the amount of taxe s for the period\ncovered by the return and other information as the department deems necessary for\nthe proper administration of KRS 142.301 to 142.363.\n(4) The person required to file the return shall deliver the return, together with a\nremittance of the amount of the tax due, to the department.\n(5) For the purpose of facilitating the administration, payment, or collection of the taxes\nlevied by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316,\n142.361, and 142.363, the department may permi t or require returns to be filed or\ntax payments to be made other than as specifically required by the provisions of this\nsection, except the department shall not require or permit returns or payments to be\nfiled or remitted more frequently than monthly.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29214","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"1fe5ee762a474ead5b947d554b7c684f790aa69a1aec0402c7b305150ff1eb4e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.323","next":"us-ky/krs-142.331"},"notice":"GroundRules: Original legal text. Not legal advice."}