{"data":{"id":"us-ky/krs-143.030","jurisdiction":"us-ky","citation":"KRS 143.030","heading":"Application for certificate of registration -- Tax return -- Revocation of","body":"certificate -- Penalty for operation without certificate.\n(1) Every individual, partnership, joint venture, association, limited liability company,\nlimited liability partnershi p, corporation, or other business entity engaged in\nsevering or processing coal shall, prior to July 1, 1978, or prior to severing or\nprocessing coal in this Commonwealth, file an application for a certificate of\nregistration in such form as the department  may prescribe. Every application shall\nbe signed by:\n(a) The owner if a natural person;\n(b) A member or partner if the entity is an association, limited liability company,\nlimited liability partnership, or partnership;\n(c) An executive officer, if the entity is a corporation, or some person specifically\nauthorized by the corporation to sign the application, to which shall be\nattached written evidence of his or her authority; or\n(d) A licensed certified public accountant, or an attorney licensed to practice  law\nin the Commonwealth of Kentucky, acting on behalf of the owner,\nassociation, partnership, limited liability company, limited liability\npartnership, corporation, or other business entity.\n(2) On or before the twentieth day of the month following the reporting period in which\nany coal is severed or processed, the taxpayer severing or processing such coal shall\nfile with the department a tax return in such form as the department may require and\nremit the amount of the tax due. A tax return is required for  each reporting period\neven though there may be no tax liability.\n(3) Whenever any taxpayer fails to comply with any provisions of this chapter, or any\nrule or regulation of the department relating thereto, the department may order the\nsuspension or revocation of the certificate of registration held by such taxpayer.\n(4) Any taxpayer, including any officer of a corporation, who conducts a coal severing\nor processing operation in this state without obtaining a certificate of registration or\nafter a certificate of registration has been suspended or revoked, shall be guilty of a\nmisdemeanor and upon conviction therefor, shall be fined an amount not less than\none hundred dollars ($100) nor more than one thousand dollars ($1,000) or\nimprisoned for a period not to  exceed six (6) months or both such fine and\nimprisonment.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29238","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"04ab89a1c96e3dcaf152fc96f7f7f364a9b09a86729a18addd5904824bc822fb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.025","next":"us-ky/krs-143.035"},"notice":"GroundRules: Original legal text. Not legal advice."}