Multichannel Video Programming and Communications Services Tax
- 136.600 Purpose of KRS 136.600 to 136.660 and 132.825
- 136.602 Definitions for KRS 136.600 to 136.660
- 136.604 Excise Tax; Multichannel Video Programming Services; Rate-Sourcing Rule
- 136.605 Sourcing of Communications Services; Definitions
- 136.606 Provider's Power to Collect from Consumer; Separate Display of Tax; Taxes Collected Constitute Debt to Commonwealth
- 136.608 Exclusions from Excise Tax
- 136.610 Credit for Tax Paid in Other State
- 136.612 Exception in the Case of Worthless Accounts
- 136.614 Compensation to Collect and Timely Remit Excise Tax
- 136.616 Imposition of Tax on Gross Revenues; Multichannel Video Programming Services and Communications Services; Rates; Collection of Tax from Purchaser Prohibited; Exclusion for Municipal Utility
- 136.617 Credit for Tax on Multichannel Video Programming or Communications Service Paid in Another State
- 136.618 Application for Certificate of Registration
- 136.620 Taxes Due Monthly; Required Monthly Return; Contents of Return
- 136.622 Extension of Time for Filing Return
- 136.624 Time for Assessing Taxes Shown Owing
- 136.626 Offset of Overpayments Against Tax Owing
- 136.628 Record Retention
- 136.630 Interest on Overdue Tax
- 136.632 Refund or Credit of Taxes Paid; Claims
- 136.634 Administration by the Department
- 136.636 Security for Compliance
- 136.638 Officer and Member Liability for Taxes Due
- 136.640 Return of Tax Savings to Customers
- 136.642 Legal Action Not to Delay Collections
- 136.644 Limitations of Legal Actions
- 136.646 Penalties
- 136.648 Gross Revenues and Excise Tax Fund and State Baseline and Local Growth Fund; Creation and Administration of Funds
- 136.650 Required Participation in Funds; Computation of Amounts; Designated Monthly Hold Harmless Amount
- 136.652 Distribution; Administrative Costs; Monthly Hold Harmless Amounts
- 136.654 Determination of Distributions; State Baseline and Local Growth Fund
- 136.656 Distributions; County Growth Portion; State Baseline Portion
- 136.658 Local Distribution Fund Oversight Committee; Creation and Duties
- 136.660 Prohibitions; Local Franchise Fee or Tax Defined