{"data":{"id":"us-ky/krs-91a.0802","jurisdiction":"us-ky","citation":"KRS 91A.0802","heading":"Definitions for chapter.","body":"As used in this chapter:\n(1) \"LGPT\" means the local government premiums tax authorized in KRS 91A.080;\n(2) \"Local government\" means a city, county, charter county, consolidated local\ngovernment, urban-county government, or unified local government;\n(3) \"Risk location system or program \" means any electronic software, hardware, or\nother technology verified by the Kentucky Department of Insurance under KRS\n91A.0806 used for locating risks that are subject to taxes or fees under KRS\n91A.080; and\n(4) \"Tax period\" means a twelve (12) month p eriod ending on December 31 of each\nyear.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48245","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"5b275ae1913d8a1673be4817e9f824a71a4aa2253112d689a10f4b53deb8e813","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.080","next":"us-ky/krs-91a.0804"},"notice":"GroundRules: Original legal text. Not legal advice."}