750. Definitions for KRS 67.750 to 67.790.

753. Apportionment of net profit or gross receipts of business entity to local tax district.

755. Quarterly estimated tax payments.

758. Refund of estimated taxes.

760. Applicability of federal income tax law -- Business entity to keep records.

763. Tax liability of business entity that ceases doing business in tax district.

765. Use of tax year and accounting methods required for federal income tax purposes.

766. Tax district to submit occupational license tax forms, instructions, and ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site.

767. Development, adoption, use, and availability of standard form or forms for occupational license tax returns -- Duties of Secretary of State and tax districts.

768. When returns to be made -- Copy of federal income tax return to be submitted with return.

770. Extensions.

773. Tax due when return filed -- Minimum and maximum liability.

775. Auditing of returns -- Payment of additional tax -- Federal audit.

778. Payment of tax not delayed -- Claims for refund or credit.

780. Employer to withhold taxes.

783. Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.

785. Personal liability of officers of business entity.

788. Application for refund or credit -- When employee may file for refund.

790. Penalties -- Confidentiality of information filed with tax district -- Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2).

793. Tax district may levy one-time tax rate.

795. When KRS 67.750 to 67.790 applies.