Health Care Provider Tax

Health Care Provider Tax
Collection and Remittance of Cmrs Prepaid Service ChargesKentucky Tourism, Meeting, and Convention Marketing Act
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.