{"data":{"id":"us-ky/krs-143.035","jurisdiction":"us-ky","citation":"KRS 143.035","heading":"Collection and payment of tax by processor -- Agreement with department.","body":"Notwithstanding any other provisions of this chapter to the contrary, where the\ndepartment finds that it would facilitate and expedite the collection of the tax imposed by\nthis chapter, the department may authorize the taxpayer processing the coal to repor t and\npay the tax which would be due from the taxpayer severing the coal. Authorization from\nthe department shall be in the form of an agreement executed by the taxpayer processing\nthe coal, the taxpayer severing the coal and the department. The agreement shall be in\nsuch form as the department may prescribe. The agreement must be signed by the owners\nif the taxpayers are natural persons; in the case of a partnership or association by a partner\nor member; in the case of a corporation, by an executive office r or some person\nspecifically authorized by the corporation to sign the application. The director of the sales\nand severance tax division shall sign for the department. The agreement may be\nterminated by any party to the agreement upon giving thirty (30) days written notice to the\nother parties to the agreement; however, the department may terminate the agreement\nimmediately upon written notice to the other parties when either the taxpayer processing\nthe coal or the taxpayer severing the coal fails to comply with the terms of the agreement.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29239","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"f37d87b6757db9ec2edfd5652d6b6c971c54e8836e89758528b0fef3a8431811","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.030","next":"us-ky/krs-143.037"},"notice":"GroundRules: Original legal text. Not legal advice."}