Health Care Provider Tax
- KY ST T. XI, Ch. 142, Health Care Provider Tax, Refs & Annos
- 142.301 Definitions for KRS 142.301 to 142.363
- 142.303 Tax on Gross Revenues of Providers for Hospital Services; Exception
- 142.307 Tax on Gross Revenues of Other Providers for Health-Care Services; Exception
- 142.309 Phase Out of Tax on Provision of Physician Services
- 142.311 Tax on Prescription Drugs; Expiration on June 30, 1999
- 142.313 Entity as Taxable Provider; Exception
- 142.314 Tax on Gross Revenues of Regional Community Services for Mental Health and Services for Individuals with an Intellectual Disability
- 142.315 Tax on Gross Revenues of Psychiatric Residential Treatment Facility Services
- 142.316 Tax on Gross Revenues of Medicaid Managed Care Organization Services
- 142.317 Exemption from Tax for Charitable Providers
- 142.318 Assessment on Ground Ambulance Service Providers
- 142.321 Application for Certificate of Registration; Information from Licensure Boards
- 142.323 Due Date of Taxes and Assessments
- 142.327 Filing of Returns; Requirements
- 142.331 Extension of Time for Filing Return
- 142.333 Processing of Return; Billing for Additional Tax; Review of Action of Department; Taxpayer's Right of Appeal
- 142.337 Offset of Overpayments
- 142.341 Records to be Kept by Provider; Length of Time of Retention
- 142.343 Interest on Unpaid Tax
- 142.347 Administration by Department of Revenue
- 142.351 Report of Revenue Receipts; Responsibility of Providers to Register and Comply
- 142.353 Security to Insure Compliance; Sale of Security or Bearer Bond; Restraining Order or Injunction
- 142.357 Liability of Corporate Officers for Taxes Imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363
- 142.359 Penalties
- 142.361 Provider Assessment on Nursing Facility Services; Disposition of Revenues; Administrative Regulations; Application to Amend Waiver; Circumstances Rendering Provisions Void
- 142.363 Tax on Gross Revenues Received by Providers for Services for Individuals with Intellectual Disabilities and the Supports for Community Living Waiver Program; Disposition of Revenues; Administrative Regulations; Application for Waiver; Section Void if Approval Not Received from Centers for Medicare and Medicaid Services