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.