143A.050 Certificate of registration required. - Kentucky Statutes

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143A.050 Certificate of registration required. (1) Every taxpayer as defined in KRS 143A.010(4) shall, before June 1, 1980, or before engaging in the severing or processing of a natural resource subjected to tax under
KRS 143A.020, obtain a certificate of registration by filing with the department an
application in such form and containing such information as the department may
prescribe. Every application shall be signed by the owner if a natural person; in the
case of an association or partnership, by a member or partner; in the case of a
corporation, by an executive officer or some person specifically authorized by the
corporation to sign the application. (2) Whenever any taxpayer fails to comply with any provisions of this section through KRS 143A.130 or any rule or regulation of the department relating thereto, the
department may suspend or revoke the certificate of registration held by such
taxpayer. (3) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin operation of a taxpayer's business being
operated without a certificate of registration. Such action may be brought in the
Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 546, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 5, effective June 1, 1980.