{"data":{"id":"us-ky/krs-143a.050","jurisdiction":"us-ky","citation":"KRS 143A.050","heading":"Certificate of registration required.","body":"(1) Every taxpayer shall, before engaging in the severing or processing of a natural\nresource subjected to tax under KRS 143A.020, obtain a certificate of registration\nby filing with the department an application in such form and containing such\ninformation as the department may prescribe. Every application shall be signed by\nthe owner if a natural person; in the case of an association or partnership, by a\nmember or partner; in the case of a corporation, by an executive officer or some\nperson specifically authorized by the corporation to sign the application.\n(2) Whenever any taxpayer fails to comply with any provisions of this section through\nKRS 143A.130 or any rule or regulation of the department relating thereto, the\ndepartment may suspend or revoke the cert ificate of registration held by such\ntaxpayer.\n(3) The Commonwealth may bring an action for a restraining order or a temporary or\npermanent injunction to restrain or enjoin operation of a taxpayer's business being\noperated without a certificate of registra tion. Such action may be brought in the\nFranklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=42628","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"5d656670bc12537e43d5e5c8398e0347ed0ef331f26f52d64b3286ba55c24390","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.040","next":"us-ky/krs-143a.060"},"notice":"GroundRules: Original legal text. Not legal advice."}