{"data":{"id":"us-ky/krs-143a.080","jurisdiction":"us-ky","citation":"KRS 143A.080","heading":"Monthly reporting and payment, exception.","body":"(1) On or before the last day of the month following each calendar month, every\ntaxpayer shall report the gross value of natural resources sold, processed, or used\nduring the preceding month and pay the amount of tax due on forms prescribed by\nthe department.\n(2) Returns shall be signed by the taxpayer required to file the return or by his duly\nauthorized agent but need not be verified by oath.\n(3) Returns required under this section shall contain such information as the department\ndeems necessary for the proper administration of this chapter.\n(4) The taxpayer required to file the return provided under this section shall deliver the\nreturn together with a remittance of the amount of the tax due to the department.\n(5) For purposes of facilitating the administrati on, payment, or collection of the taxes\nlevied by KRS 143A.020, the department may permit or require returns or tax\npayments for periods other than monthly. When permitted, returns for other than\nmonthly periods shall be filed and paid in such manner as th e department may\nprescribe.\n(6) No taxpayer shall change from the reporting system required under this section or\npermitted in writing by the department, without the written authorization of the\ndepartment.\n(7) A tax return is required for each reporting p eriod even though there may be no tax\ndue.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29262","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"a111fcc2e6c01bd5cc080aef90ad7c2981e5b05322df8e1c64d6808e84d015f7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.070","next":"us-ky/krs-143a.090"},"notice":"GroundRules: Original legal text. Not legal advice."}