600. Purpose of KRS 136.600 to 136.660 and 132.825.

602. Definitions for KRS 136.600 to 136.660.

604. Excise tax -- Multichannel video programming services -- Rate-sourcing rule.

605. Sourcing of communications services -- Definitions.

606. Provider's power to collect from consumer -- Separate display of tax --- Taxes collected constitute debt to Commonwealth.

608. Exclusions from excise tax.

610. Credit for tax paid in other state.

612. Exception in the case of worthless accounts.

614. Compensation to collect and timely remit excise tax.

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.

617. Credit for tax on multichannel video programming or communications service paid in another state.

618. Application for certificate of registration.

620. Taxes due monthly -- Required monthly return -- Contents of return.

622. Extension of time for filing return.

624. Time for assessing taxes shown owing.

626. Offset of overpayments against tax owing.

628. Record retention.

630. Interest on overdue tax.

632. Refund or credit of taxes paid -- Claims.

634. Administration by the department.

636. Security for compliance.

638. Officer and member liability for taxes due.

640. Return of tax savings to customers.

642. Legal action not to delay collections.

644. Limitations of legal actions.

646. Penalties.

648. Gross revenues and excise tax fund and state baseline and local growth fund -- Creation and administration of funds.

650. Required participation in funds -- Computation of amounts -- Designated monthly hold harmless amount.

652. Distribution -- Administrative costs -- Monthly hold harmless amounts.

654. Determination of distributions -- State baseline and local growth fund.

656. Distributions -- County growth portion -- State baseline portion.

658. Oversight committee -- Creation and duties.

660. Prohibitions -- Local franchise fee or tax defined.