142.105 Collection and remittance of CMRS prepaid service charges

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KY Code › Title XI › Chapter 142 › Section 142.105

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

142.105 Collection and remittance of CMRS prepaid service charges.

(1) The department shall collect the CMRS prepaid service charge and remit the

revenues to the CMRS fund as provided in KRS 142.100 to 142.135.

(2) A retailer shall collect the CMRS prepaid service charge from consumers pursuant

to KRS 65.7634, and shall remit the amounts collected to the department on a

monthly basis, on or before the twentieth day of the next calendar month.

(3) The CMRS prepaid service charge collected by the retailer from any consumer

shall:

(a) Be deemed to be held in trust by the retailer for and on account of the

Commonwealth; and

(b) Constitute a debt of the retailer to the Commonwealth.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.