{"data":{"id":"us-ky/krs-325.445","jurisdiction":"us-ky","citation":"KRS 325.445","heading":"Accountant or attorney may act as agent of client for specified activities.","body":"A certified public accountant licensed in the Commonwealth under the provisions of this\nchapter, or an attorney licensed to practice law in the Commonwealth of Kentucky, with\nexpress authorization of a client may act as an agent of that client to:\n(1) Complete, sign, and file an application for a seller's permit to do business as\nprovided in KRS 139.240;\n(2) Complete, sign, and file an application for a seller's permit for any out -of-state\nretailer who is not required to file for the collection of use ta x under KRS 139.340\nbut is seeking to do so on a voluntary basis as provided by KRS 139.700;\n(3) Complete, sign, and file an application for a certificate of registration to sever or\nprocess coal in this state as required by KRS 143.030; and\n(4) Complete, sign, and file an application for an employer's withholding, corporation\nincome, and corporation license tax registration numbers as may be required by\nKRS 131.130.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=31695","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:21Z","sha256":"ff5a806c34af913fc32b66e1247a6dcb3c2dbc55fc9ecccee469822524e0627f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.440","next":"us-ky/krs-325.990"},"notice":"GroundRules: Original legal text. Not legal advice."}