010. State taxes on legal processes and instruments -- Distribution of amount collected.

011. Repealed, effective January 2, 1978. [Repealed]

015. Commission of county clerk for collecting taxes.

020. Repealed, 1974. [Repealed]

030. Repealed, 1979. [Repealed]

040. Repealed, 1979. [Repealed]

050. Real estate transfer tax -- Collection on recording -- Exemptions.

060. Charitable institutions include organizations owning properties listed in National Register.

Provision of Health Care Items or Services

201. Repealed, 1994. [Repealed]

203. Repealed, 1994. [Repealed]

207. Repealed, 1994. [Repealed]

211. Repealed, 1994. [Repealed]

213. Repealed, 1994. [Repealed]

217. Repealed, 1994. [Repealed]

221. Repealed, 1994. [Repealed]

223. Repealed, 1994. [Repealed]

227. Repealed, 1994. [Repealed]

231. Repealed, 1994. [Repealed]

233. Repealed, 1994. [Repealed]

237. Repealed, 1994. [Repealed]

241. Repealed, 1994. [Repealed]

243. Repealed, 1994. [Repealed]

247. Repealed, 1994. [Repealed]

251. Repealed, 1994. [Repealed]

253. Repealed, 1994. [Repealed]

257. Repealed, 1994. [Repealed]

259. Repealed, 1994. [Repealed]

Health Care Provider Tax

301. Definitions for KRS 142.301 to 142.363.

303. Tax on gross revenues of providers for hospital services -- Exception.

307. Tax on gross revenues of other providers for health-care services -- Exception.

309. Phase out of tax on provision of physician services.

311. Tax on prescription drugs -- Expiration on June 30, 1999.

313. Entity as taxable provider -- Exception.

314. Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.

315. Tax on gross revenues of psychiatric residential treatment facility services.

316. Tax on gross revenues of Medicaid managed care organization services.

317. Exemption from tax for charitable providers.

321. Application for certificate of registration -- Information from licensure boards.

323. Due date of taxes.

327. Filing of returns -- Requirements.

331. Extension of time for filing return.

333. Processing of return -- Billing for additional tax -- Review of action of department -- Taxpayer's right of appeal.

337. Offset of overpayments.

341. Records to be kept by provider -- Length of time of retention.

343. Interest on unpaid tax.

347. Administration by Department of Revenue.

351. Report of revenue receipts -- Responsibility of providers to register and comply.

353. Security to insure compliance -- Sale of security or bearer bond -- Restraining order or injunction.

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.

359. Penalties.

361. Provider assessment on nursing facility services -- Disposition of revenues -- Administrative regulations -- Application to amend waiver -- Circumstances rendering provisions void.

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.

Kentucky Tourism, Meeting, and Convention Marketing Act

400. Statewide transient room tax -- Rate -- Exclusions from tax.

402. Transient room tax due monthly -- Returns -- Extension for filing -- Assessments -- Refund or credit -- Interest and penalties due.

404. Officer and member liability for taxes due.

406. Tourism, meeting, and convention marketing fund -- Creation and fund sources -- Authorized investments -- Use of funds -- Annual report to Legislative Research Commission and to Governor.

408. Short title for KRS 142.400 to 142.408 -- Kentucky Tourism, Meeting, and Convention Marketing Act.