103 KAR 3:050. Miscellaneous Taxes Forms manual.
RELATES TO: KRS 42.470,
61.870-61.884, 131.020-131.130, 131.155, 131.170, 131.181, 131.183, 131.190, 131.340,
131.500, 131.510, 131.540, 132.020, 132.130-132.180, 132.190, 132.200,
132.220-132.270, 132.290-132.320, 132.450, 132.487, 132.510, 132.820, 132.990,
133.045, 133.110, 133.120, 133.130, 133.240, 134.420, 134.580, 134.590,
134.800-134.830, 135.010, 135.020, 135.050, 136.020, 136.050, 136.070, 136.071,
136.0704, 136.090, 136.100, 136.115-136.180, 136.1873, 136.310-136.335, 136.377,
136.392, 136.545, 136.575, 136.600-136.660, 137.130, 137.160, 138.165, 138.195,
138.210-138.885, 140.010-140.360, 142.010-142.404, 143.030, 143.037, 143.040,
143.050, 143.060, 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037,
143A.080, 143A.090, 143A.100, 143A.991, 154.22-50-154.22-070, 154.23-010,
154.24-110, 154.24-130, 154.26-090, 154.28-090, 154.34-010, 155.170,
160.613-160.617, 209.160, 224.01-310, 224.60, 234.321, 234.370,
243.710-243.884, 248.756, 299.530, 304.4-030, 304.11-050, 304.49-220, 351.175,
395.470, 413.120
STATUTORY AUTHORITY: KRS
131.130(3)
NECESSITY, FUNCTION, AND
CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe
forms necessary for the administration of any revenue law by the promulgation
of an administrative regulation incorporating the forms by reference. This
administrative regulation incorporates by reference the required Revenue Forms
used in the administration of miscellaneous taxes by the Department of Revenue
other than Income Taxes, Sales and Use Taxes, Telecommunications Excise and
Gross Revenues Tax, Severance Taxes, and Property Taxes.
Section 1. Alcoholic
Beverage Tax. (1) Revenue Form 73A504, Acknowledgment of Tax Liability on
Imported Alcoholic Beverages, shall be used by persons importing distilled spirits,
wine and malt beverages into Kentucky through the United States Bureau of Customs
for personal consumption in this state to acknowledge liability for the
alcoholic beverage excise tax.
(2) Revenue Form 73A525,
Monthly Report of Distillers, Rectifiers or Bottlers, shall be used by
distillers, rectifiers, or bottlers of distilled spirits to report liability
for distilled spirits excise tax and wholesale sales tax.
(3) Revenue Form 73A526,
Wholesaler’s Monthly Distilled Spirits Tax Report, shall be used by wholesalers
of distilled spirits to report liability for distilled spirits excise tax, wholesale
sales tax, and case sales tax.
(4) Revenue Form 73A527,
Wholesaler’s List of Individual Spirits Shipments Acquired, shall be used by
wholesalers of distilled spirits to itemize monthly receipts of distilled
spirits from all sources.
(5) Revenue Form 73A529,
Consignor’s Report of Alcoholic Beverages Shipped, shall be used by consignors
of distilled spirits and wine to report trafficking in alcoholic beverages
during the previous month.
(6) Revenue Form 73A530,
Consignor’s Report of Alcoholic Beverages Shipped, shall be used by consignors
of distilled spirits and wine to report trafficking in alcoholic beverages
during the previous month.
(7) Revenue Form 73A531,
Transporter’s Report of Alcoholic Beverages Delivered, shall be used by
transporters of distilled spirits, wine, and malt beverages to report shipments
of alcoholic beverages delivered into the state during the previous month.
(8) Revenue Form 73A535,
Report of Destruction of Alcoholic Beverages, shall be used by governmental
officials to certify quantities of tax-paid alcoholic beverages no longer
suitable for consumption that are destroyed in the official's presence.
(9) Revenue Form 73A575,
Wholesaler’s Monthly Wine Tax Report, shall be used by wine wholesalers to
report liability for wine excise tax and wine wholesale sales tax.
(10) Revenue Form 73A576,
Vintner’s Wine Report, shall be used by vintners to report liability for wine
excise tax and wine wholesale sales tax.
(11) Revenue Form 73A577,
Wholesaler’s List of Individual Wine Shipments Acquired, shall be used by wine
wholesalers to report shipments of wine received during the previous month.
(12) Revenue Form 73A626,
Brewer’s Monthly Report Schedule, shall be used by brewers of malt beverages to
report sales and distribution of malt beverages into Kentucky.
(13) Revenue Form 73A627,
Beer Distributor’s Monthly Report, shall be used by beer distributors to report
shipments of malt beverages received during the previous month.
(14) Revenue Form 73A628,
Distributor's Monthly Malt Beverage Excise Tax and Wholesale Sales Tax Report,
shall be used by distributors of malt beverages to report liability for malt
beverage excise tax and malt beverage wholesale sales tax.
(15) Revenue Form 73A629,
Beer Distributor’s Sales to Federal Agencies, shall be used by beer
distributors to report shipments of malt beverages to federal military
agencies.
Section 2. Bank Franchise
Tax - Required Forms. (1) Revenue Form 73A800, Kentucky Registration
Application for Bank Franchise Tax, shall be used by financial institutions
which are regularly engaged in business in Kentucky to register for the
Kentucky Bank Franchise Tax.
(2) Revenue Form 73A801(P),
2009 Kentucky Bank Franchise Tax Forms and Instructions, shall be the packet
used by financial institutions to register for the Kentucky Bank Franchise Tax,
to determine the net capital and annual tax due, and to request a ninety (90)
day extension of time to file the Kentucky Bank Franchise Tax Return.
(3) Revenue Form 73A801,
Bank Franchise Tax Return, shall be used by financial institutions to determine
the net capital and Kentucky Bank Franchise Tax due for the calendar year 2009.
(4) Revenue Form 73A802,
Application for 90-Day Extension of Time to File Kentucky Bank Franchise Tax
Return, shall be used by financial institutions to request a ninety (90) day extension
of time to file the Kentucky Bank Franchise Tax Return.
Section 3. Cigarette Tax -
Required Forms. (1) Revenue Form 73A181, Cigarette Licenses and Other Tobacco
Product Account Number Application, shall be used by persons interested in
acting as a cigarette wholesaler, subjobber, vending machine operator,
transporter, or unclassified acquirer to apply for the necessary license.
(2) Revenue Form 73A190,
Cigarette License, shall be used by the Department of Revenue to give evidence
to cigarette wholesalers, subjobbers, vending machine operators, transporters,
and unclassified acquirers that they have been granted the appropriate license.
(3) Revenue Form 73A404,
Cigarette Tax Stamps Order Form, shall be used by licensed cigarette
wholesalers or unclassified acquirers to order cigarette tax stamps.
(4) Revenue Form 73A406,
Cigarette Tax Credit Certificate, shall be used by the Department of Revenue to
give credit to a licensed cigarette wholesaler or unclassified acquirer for cigarette
tax stamps returned or destroyed.
(5) Revenue Form 73A409,
Cigarette Evidence/Property Receipt, shall be used by compliance officers and
the property owner to acknowledge custody of seized goods.
(6) Revenue Form 73A420,
Monthly Report of Cigarette Wholesaler, shall be used by a licensed cigarette
wholesaler to report cigarette inventory, tax stamp reconciliation, and
liability for cigarette administration and enforcement fee and to report
cigarettes that were purchased from manufacturers and importers of cigarettes
who did not sign the Master Settlement Agreement (nonparticipating
manufacturers).
(7) Revenue Form 73A420(I),
Instructions for Monthly Report of Cigarette Wholesaler, shall be used by
cigarette wholesalers and nonparticipating manufacturers to file Revenue Form
73A420.
(8) Revenue Form 73A421,
2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP), and
Snuff for Inventories as of March 31, 2009, shall be used by cigarette retailers
or licensees to report cigarette inventories and the one-time inventory floor
tax.
(9) Revenue Form 73A421A,
2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP), and
Snuff, shall be used by cigarette retailers or licensees to report and pay installment
two (2) of the one-time inventory floor tax.
(10) Revenue Form 73A421B,
2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP), and
Snuff, shall be used by cigarette retailers or licensees to report and pay installment
three (3) of the one-time inventory floor tax.
(11) Revenue Form 73A421W,
2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP), and
Snuff, shall be used by cigarette licensees to report cigarette and stamp inventories
and the one-time inventory floor tax.
(12) Revenue Form 73A422,
Monthly Report of Other Tobacco Products and Snuff, shall be used by cigarette
licensees to report gross receipts from other tobacco products, total units of
snuff sold, and tax liability.
(13) Revenue Form 73A423,
Monthly Report of Cigarette Papers, shall be used by vendors or wholesalers to
file the tax owed on rolling papers sold.
(14) Revenue Form 73B401,
Cigarette Tax Credit Claim Wholesaler’s Affidavit, shall be signed by a
licensed cigarette wholesaler attesting that the reported tax evidence did or
did not have the twenty-seven (27) cents surtax paid on it.
Section 4. Health Care
Provider Tax. (1) Revenue Form 73A060, Health Care Provider Tax Return shall be
used by taxpayers to file the gross revenues and compute the tax for the health
care provider tax.
(2) Revenue Form 73A060(I),
Instructions - Kentucky Health Care Provider Tax Return shall be used by the
taxpayers to determine if the service they provide is taxable, what tax rate is
applicable, and which line to use for reporting.
(3) Revenue Form 73A061,
Kentucky Health Care Provider Application for Certificate of Registration shall
be completed by the taxpayer to register for the health care provider tax.
Section 5. Inheritance Tax
- Required Forms. (1) Revenue Form 92A101, Kentucky Nonresident Inheritance and
Estate Tax Return, shall be used by the personal representative or beneficiary
of a nonresident estate to establish the inheritance and estate tax due the
Commonwealth for dates of death on or after July 1995.
(2) Revenue Form 92A110,
Real Estate Data Report, shall be used by the personal representative or
beneficiary of an estate on each piece of real estate to provide a description
and valuation of the property for dates of death on July 1, 1995 through June
30, 1998.
(3) Revenue Form 92A120,
Kentucky Resident Inheritance and Estate Tax Return, shall be used by the
personal representative or beneficiary of a resident estate to establish the
inheritance and estate tax due the Commonwealth for dates of death on or after
July 1995.
(4) Revenue Form 92A120-S,
Inheritance and Estate Tax Return - Short Form shall be used by the personal
representative or beneficiary of a resident estate to establish the appropriate
inheritance and estate tax due the Commonwealth.
(5) Revenue Form 92A120-X,
Kentucky Spousal Inheritance Tax Return, shall be used by the personal
representative or beneficiary of a resident estate to establish there is no
inheritance and estate tax due the Commonwealth.
(6) Revenue Form 92A121,
Acceptance of Inheritance and Estate Tax Return, shall be sent by the
inheritance and estate tax section to the personal representative or
beneficiary of an estate to certify that all death taxes due the Commonwealth
have been paid.
(7) Revenue Form 92A200,
Kentucky Inheritance and Estate Tax Return, shall be used by the personal
representative or beneficiary of a resident or nonresident estate to establish
the inheritance and estate tax due the Commonwealth.
(8) Revenue Form 92A200PKT,
Kentucky Inheritance and Estate Tax Forms and Instructions, shall be used by
the personal representative or beneficiary of a resident or nonresident estate
to establish the inheritance and estate tax due the Commonwealth for deaths
occurring on or after July 1, 1998.
(9) Revenue Form 92A201,
"Kentucky Inheritance Tax Return No Tax Due, shall be used by the personal
representative or beneficiary of a resident or nonresident estate to establish
that there is no inheritance and estate tax due the Commonwealth.
(10) Revenue Form 92A202,
Kentucky Estate Tax Return shall be used by the personal representative or
beneficiary of a resident or nonresident estate to establish the estate tax due
the Commonwealth.
(11) Revenue Form 92A204,
Real Estate Valuation Information Form, shall be used by the personal
representative or beneficiary of an estate to establish the taxable value of real
estate for inheritance tax purposes.
(12) Revenue Form 92A205,
Kentucky Inheritance Tax Return (Simplified Format), shall be used by the
personal representative or beneficiary of a small or uncomplicated resident or
nonresident estate to establish the inheritance and estate tax due the Commonwealth.
(13) Revenue Form 92A928,
Election to Defer the Payment of Inheritance Tax through Installments, shall be
used by the beneficiary or beneficiaries of an estate to defer the payment of
inheritance tax through installments.
(14) Revenue Form 92A929,
Notice of Agricultural and Horticultural Inheritance Tax Lien, shall be used to
request the county clerk to place a lien on a particular piece of real estate
due to the personal representative, on behalf of an estate, electing the use of
agricultural or horticultural value.
(15) Revenue Form 92A930,
Certificate of Release of Agricultural and Horticultural Inheritance Tax Lien,
shall be used by the inheritance and estate tax section to request the county
clerk to release the five (5) year lien that guaranteed collection of tax if
the terms of the agreement are not met or if the five (5) years have expired.
(16) Revenue Form 92A931,
Certificate of Partial Discharge of the Agricultural and Horticultural
Inheritance Tax Lien, shall be used by the inheritance and estate tax section
to request the county clerk to do a partial release of the five (5) year lien
that guaranteed collection of tax if the terms of the agreement are not met or
if the five (5) years have expired.
(17) Revenue Form 92A932,
Receipt of Inheritance and Estate Taxes, shall be given to the taxpayer when
tax payment is received in the office.
(18) Revenue Form 92A936,
Election to Qualify Terminable Interest Property and/or Power of Appointment
Property, shall be used by a personal representative or beneficiary to elect to
qualify terminable interest property or power of appointment property if proper
criteria exists.
(19) Revenue Form 92F001,
Inheritance Tax Lien Releases and Inventory of Safe Deposit Boxes, shall be
used to access lock boxes without requiring written consent or presence of the
Department of Revenue or local PVA official and shall provide a blanket lien release
on all property owned by any decedent.
(20) Revenue Form 92F101, A
Guide to Kentucky Inheritance and Estate Taxes, shall be used by the general
public for information purposes concerning Kentucky inheritance and estate tax.
Section 6. Insurance Tax -
Required Forms. (1) Revenue Form 74A100, Insurance Premiums Tax Return, shall
be used by domestic and foreign life insurance companies, stock insurance
companies other than life, and foreign mutual companies other than life to report
liability for domestic and foreign life insurance tax, other than life
insurance tax, fire insurance tax and retaliatory taxes and fees.
(2) Revenue Form 74A101,
Insurance Premiums Tax Return - Domestic Mutual, Domestic Mutual Fire, or
Cooperative and Assessment Fire Insurance Companies, shall be used by domestic
mutual, domestic mutual fire or cooperative and assessment fire insurance
companies to report liability for premiums tax on amounts paid to authorized
and unauthorized reinsurance companies.
(3) Revenue Form 74A105,
Unauthorized Insurance Tax Return, shall be used by insurers not authorized to
conduct business in the Commonwealth of Kentucky by the Department of Insurance
to report liability for insurance premiums tax.
(4) Revenue Form 74A106,
Insurance Premiums Tax Return - Captive Insurer, shall be completed by domestic
and foreign insurance companies to report captive insurance tax.
(5) Revenue Form 74A110,
Kentucky Estimated Insurance Premiums Tax for Calendar Year 2009, shall be used
by insurance companies to remit estimated premiums tax payments.
(6) Revenue Form 74A116,
Tax Election for Domestic Life Insurance Companies, shall be used by domestic
life insurance companies to make an irrevocable election to pay state capital
and reserves tax, premiums tax, and the county and city capital and reserves
tax or to pay state premiums tax and local government premiums tax.
(7) Revenue Form 74A117,
Monthly Insurance Surcharge Report - Domestic Mutual, Cooperative and
Assessment Fire Insurer, shall be used by domestic mutual, cooperative and
assessment fire insurers to report liability for insurance premium surcharge.
(8) Revenue Form 74A118,
Monthly Insurance Surcharge Report, shall be used by domestic, foreign and
alien insurers, other than life and health insurers, to report liability for an
insurance premium surcharge.
Section 7. Legal Process -
Required Forms. (1) Revenue Form 73A200, County Clerk’s Monthly Report of Legal
Process Tax Receipts, shall be used by the county clerks to report the county’s
liability for the legal process tax and spouse abuse shelter fund.
(2) Revenue Form 73A201,
Quarterly Report of Affordable Housing Trust Fund Fee, shall be used by the
county clerks to report the county’s liability for the affordable housing trust
fund fee.
Section 8. Marijuana and
Controlled Substance - Required Forms. (1) Revenue Form 73A701, Instructions
for Affixing Marijuana and Controlled Substance Tax Evidence (Stamp), shall be
used by the Kentucky Department of Revenue to provide persons ordering
marijuana and controlled substance tax stamps with the appropriate instructions
on affixing the stamps.
(2) Revenue Form 73A702,
Notice of Tax Lien KRS 138.870 Marijuana and Controlled Substance Tax, shall be
used by law enforcement officials to notify the Kentucky Department of Revenue
and county clerks of the seizure of marijuana and other controlled substances.
(3) Revenue Form 73A703,
Marijuana or Controlled Substance Stamp Order Form, shall be used by taxpayers
to order stamps for marijuana or controlled substances.
Section 9. Motor Fuels -
Required Forms. (1) Revenue Form 72A004, Motor Fuels Tax Watercraft Refund
Bond, shall be used by an approved surety to establish surety obligation upon
the payment to the Commonwealth of any refunds to which the public boat dock
refund applicant was not entitled.
(2) Revenue Form 72A005,
Application for Approval to Sell Watercraft Refund Motor Fuels - Public Boat
Dock, shall be used by a public boat dock owner to apply for approval to sell
watercraft refund motor fuels.
(3) Revenue Form 72A006,
Motor Fuel Tax Refund Application - Public Boat Dock, shall be used by a public
boat dock refund applicant to make application for refund of liquid fuel tax on
purchases of liquid fuel delivered directly to the fuel tanks attached to the
watercraft and used exclusively in watercraft motors.
(4) Revenue Form 72A010,
Motor Fuel Tax Refund Permit Holder’s Bond, shall be used by an approved surety
to establish surety obligation upon the payment of all taxes, penalties, and
fines for which the designated refund applicant may become liable under KRS
138.344 to 138.355.
(5) Revenue Form 72A011,
Petroleum Storage Tank Environmental Assurance Fee Monthly Report, shall be
used by licensed gasoline or special fuels dealers to report and remit monthly
petroleum storage tank environmental assurance fee amounts due.
(6) Revenue Form 72A052,
Kentucky Motor Fuels Tax Refund Permit, shall be used by the Department of
Revenue to issue Kentucky Motor Fuels Tax Refund Permits.
(7) Revenue Form 72A053-A,
Application for Refund of Kentucky Motor Fuel Tax Paid on Nonhighway Motor
Fuels, shall be used by Kentucky Motor Fuels Tax Refund Permit holders to apply
for refund of Kentucky motor fuel tax paid on nonhighway motor fuel.
(8) Revenue Form 72A065,
Aviation Gasoline Tax Refund Bond, shall be used by an approved surety to establish
surety obligation upon the payment to the Commonwealth of any refunds to which
the aviation gasoline refund applicant was not entitled.
(9) Revenue Form 72A066,
Application for Refund of Kentucky Tax Paid on Gasoline Used in Operation of
Aircraft, shall be used by an aviation gasoline refund applicant to make
application for refund of Kentucky tax paid on gasoline used in operation of
aircraft.
(10) Revenue Form 72A067,
Application for Approval to Receive a Refund of Aviation Motor Fuels, shall be
used by aviation gasoline tax refund applicants seeking approval to receive a
refund of aviation gasoline tax.
(11) Revenue Form 72A071,
Motor Fuels Tax Refund Bond (City and Suburban Bus, Nonprofit Bus, Senior
Citizen Transportation, or Taxicabs), shall be used by a surety company
authorized to do business in Kentucky to establish surety obligation upon the
payment to the Commonwealth of any refunds to which a city and suburban bus,
nonprofit bus, senior citizen transportation or taxicab refund applicant was
not entitled.
(12) Revenue Form 72A072,
Application for Motor Fuel Refund - City and Suburban Bus Companies, Nonprofit
Bus Companies, Senior Citizen Transportation, and Taxicab Companies, shall be
used by refund applicants to make application for refund of Kentucky tax paid
on fuel used in the operation of city and suburban bus companies, nonprofit bus
companies, senior citizen transportation, and taxicab companies.
(13) Revenue Form 72A073,
Application for Approval to Receive a Refund of Tax on Motor Fuels Consumed by
City and Suburban Buses, Nonprofit Buses, Senior Citizen Transportation and Taxicabs,
shall be used by qualifying applicants to make application for approval to
receive a refund of tax on motor fuels consumed by city and suburban buses, nonprofit
buses, senior citizen transportation, and taxicabs.
(14) Revenue Form 72A078,
Statement of Claim for Accountable Loss of Motor Fuel, shall be used by
licensed gasoline or special fuels dealers to make claim for accountable loss
of motor fuel.
(15) Revenue Form 72A089,
Licensed Gasoline Dealer's Monthly Report, shall be used by licensed gasoline
dealers to report and remit monthly gasoline tax.
(16) Revenue Form 72A098,
Transporter’s Report of Motor Fuel Delivered, shall be used by licensed transporters
to report a summation of monthly motor fuel deliveries.
(17) Revenue Form 72A099,
Transporter’s Report, shall be used by licensed transporters to report monthly
motor fuel deliveries.
(18) Revenue Form 72A110,
Certification of Motor Fuels Nonhighway Use, shall be used by qualifying
entities to certify the nonhighway use of special fuels. The certification
shall be maintained by the licensed special fuels dealer.
(19) Revenue Form 72A135,
Application for Kentucky Motor Fuels Tax Refund Permit, shall be used by a
person desiring to qualify for a refund of motor fuel excise tax paid for
nonhighway use.
(20) Revenue Form 72A138,
Licensed Special Fuels Dealer’s Monthly Report, shall be used by a licensed
special fuels dealer to report the total special fuels gallons received and
distributed for a specific monthly period.
(21) Revenue Form 72A161,
Monthly Report Liquefied Petroleum Gas Dealer, shall be used by a licensed
liquefied petroleum gas dealer to report all gallons of liquefied petroleum gas
dispensed into the fuel tanks of licensed motor vehicles for a specific monthly
period.
(22) Revenue Form 72A170,
Monthly Terminal Report, shall be used by a licensed motor fuels dealers to
summarize all Kentucky terminal receipt and disbursement activity for a
specific monthly period.
(23) Revenue Form 72A178,
Distributor’s Schedule of Disbursements, shall be used by motor fuels dealers
to report all disbursements for a specific monthly period.
(24) Revenue Form 72A179,
Distributor’s Schedule of Receipts, shall be used by gasoline and special fuels
dealers to report all receipts for a specific monthly period.
(25) Revenue Form 72A180,
Schedule 15A-Terminal Operator Schedule of Receipts, shall be used by gasoline
and special fuels terminal operators to report all receipts for a specific
monthly period.
(26) Revenue Form 72A181,
Schedule 15B-Terminal Operator Schedule of Disbursement, shall be used by
gasoline and special fuels terminal operators to report all disbursements for a
specific monthly period.
(27) Revenue Form 72A300,
Tax Registration Application for Motor Fuels License, shall be used by an
applicant to register for a gasoline dealer’s, special fuels dealer’s,
liquefied petroleum gas dealer’s, motor fuel transporter’s, or terminal
owner-operator’s license.
(28) Revenue Form 72A301,
Motor Fuels License Bond, shall be executed by a corporation authorized to
transact surety business in Kentucky on behalf of a licensee to insure payment
of taxes, penalties, and interest for which a dealer or transporter may become
liable.
(29) Revenue Form 72A302,
Motor Fuels License, shall be used by the Department of Revenue to issue a
license to the qualified applicant in gasoline, special fuels, motor fuels
transporter, or liquefied petroleum gas dealer.
(30) Revenue Form 72A303,
Election Application/Cancellation Form, shall be used by gasoline and special
fuels dealers to elect to pledge a financial instrument other than a corporate
surety bond.
(31) Revenue Form 72A304,
Motor Fuel Tax Electronic Filing Application, shall be used by motor fuels
dealers to choose an electronic filing method.
Section 10. Motor Vehicle
Usage Tax - Required Forms. (1) Revenue Form 71A010, Motor Vehicle Usage Tax -
Vehicle Condition Refund Application, shall be used by a taxpayer to apply for
a refund of motor vehicle usage tax paid under KRS 138.150(16) based on the
condition of the vehicle.
(2) Revenue Form 71A100,
Affidavit of Total Consideration Given for a Motor Vehicle, shall be presented
to the county clerk to establish taxable value upon the first registration or
transfer of a motor vehicle for motor vehicle usage tax purposes.
(3) Revenue Form 71A101,
Motor Vehicle Usage Tax MultiPurpose Form, shall be presented to the county
clerk by a vehicle owner to:
(a) Claim one (1) of
several exemptions;
(b) Establish retail price
if prescribed by the department; or
(c) Establish retail price
of new vehicles with equipment or adaptive devices added to facilitate or
accommodate handicapped persons.
(4) Revenue Form 71A102,
Questionnaire, shall be completed by selected motor vehicle buyers and sellers
providing specific information regarding a vehicle transaction.
(5) Revenue Form 71A174,
County Clerk’s Adjusted Recapitulation of Motor Vehicle Usage Tax - Weekly
Report, shall be submitted to the Department of Revenue by a county clerk as a
recapitulation form to list all motor vehicle usage tax receipts, adjusted for
corrections and commissions for a given week.
(6) Revenue Form 71A174-A,
County Clerk’s Recapitulation of Motor Vehicle Usage Tax - Interim Report,
shall be submitted to the Department of Revenue by a county clerk to report
motor vehicle usage tax collections if an extension of time to file the
computer generated weekly recapitulation report is requested.
(7) Revenue Form 71F004,
Motor Vehicle Usage Tax - Loaner-Rental Program, shall be used by motor vehicle
dealers for instructions on how to register for the Loaner-Rental Program and
file monthly reports.
(8) Revenue Form 72A007,
Affidavit of Nonhighway Use, shall be used by taxpayers attesting that a motor
vehicle will not be operated upon Kentucky’s public highways.
(9) Revenue Form 73A054,
Kentucky Application For Dealer Loaner/Rental Vehicle Tax, shall be used by
motor vehicle dealers to register to participate in the Loaner/Rental Vehicle
Tax program.
(10) Revenue Form 73A055,
Monthly Report For Dealer Loaner/Rental Vehicle Tax, shall be used by motor
vehicle dealers to report tax due on vehicles dedicated for use in the
Loaner/Rental Vehicle Tax program.
(11) Revenue Form 73A070,
Motor Vehicle Usage Tax Request for Extension of Reports, Deposit and/or ACH
Call-in, shall be used by county clerks for extension of daily deposits, daily
ACH call-ins or weekly reports.
Section 11. Racing Taxes -
Required Form. Revenue Form 73A100, Race Track Pari-Mutuel and Admissions
Report, shall be used by race tracks licensed by the Kentucky Horse Racing Commission
to report liability for the pari-mutuel tax and to report admissions to the
race track.
Section 12. Transient Room
Tax - Required Form. Revenue Form 73A850, Transient Room Tax Monthly Return,
shall be used by all persons, companies, corporations, groups or organizations
doing business as motor courts, motels, hotels, inns, tourist camps, or like or
similar accommodations businesses (excluding campgrounds) to report the taxable
rent amount and transient room tax liability.
Section 13. Utility Gross
Receipts License Tax - Required Forms. (1) Revenue Form 73A901, Utility Gross
Receipts License Tax Return, shall be used by UGRLT account number holders to
report total gross receipts, school district allocation, and tax liability.
(2) Revenue Form 73A901(I),
Instructions for Utility Gross Receipts License Tax Return, shall be used by
UGRLT account number holders to complete the Utility Gross Receipts License Tax
Return.
(3) Revenue Form 73A902,
Utility Gross Receipts License Tax (UGRLT) Energy Exemption Annual Return,
shall be used by UGRLT account number holders to apply for an exemption from
the utility gross receipts license tax.
(4) Revenue Form 73F010,
Utility Gross Receipts License Tax, shall be used by utility providers, Energy
Direct Pay (EDP) holders, and consumers for instruction on how to register and
file monthly reports.
Section 14. Waste Tire Tax
- Required Form. Revenue Form 73A051, Motor Vehicle Tire Fee Report shall be
used by businesses making retail sales of new motor vehicle tires to report
liability for motor vehicle tire fees and to report the number of waste tires received
from customers.
Section 15. Incorporation
by Reference. (1) The following material is incorporated by reference:
(a) Alcoholic beverage tax
- referenced material:
1. Revenue Form 73A504,
"Acknowledgment of Tax Liability on Imported Alcoholic Beverages",
November 2006;
2. Revenue Form 73A525,
"Monthly Report of Distillers, Rectifiers or Bottlers", November
2007;
3. Revenue Form 73A526,
"Wholesaler’s Monthly Distilled Spirits Tax Report", January 2007;
4. Revenue Form 73A527,
"Wholesaler’s List of Individual Spirits Shipments Acquired",
November 2006;
5. Revenue Form 73A529,
"Consignor’s Report of Alcoholic Beverages Shipped", January 2007;
6. Revenue Form 73A530,
"Consignor’s Report of Alcoholic Beverages Shipped", November 2006;
7. Revenue Form 73A531,
"Transporter’s Report of Alcoholic Beverages Delivered", January
2007;
8. Revenue Form 73A535,
"Report of Destruction of Alcoholic Beverages", December 2006;
9. Revenue Form 73A575,
"Wholesaler’s Monthly Wine Tax Report", January 2007;
10. Revenue Form 73A576,
"Vintner’s Wine Report", April 2007;
11. Revenue Form 73A577,
"Wholesaler’s List of Individual Wine Shipments Acquired", November
2006;
12. Revenue Form 73A626,
"Brewer’s Monthly Report Schedule", November 2006;
13. Revenue Form 73A627,
"Beer Distributor’s Monthly Report", December 2006;
14. Revenue Form 73A628,
"Distributor’s Monthly Malt Beverage Excise Tax and Wholesale Sales Tax
Report", November 2006; and
15. Revenue Form 73A629,
"Beer Distributor’s Sales to Federal Agencies", November 2006;
(b) Bank franchise tax -
referenced material:
1. Revenue Form 73A800,
"Kentucky Registration Application for Bank Franchise Tax", January
2010;
2. Revenue Form 73A801(P),
"2009 Kentucky Bank Franchise Tax Forms and Instructions", January
2010;
3. Revenue Form 73A801, "Bank
Franchise Tax Return", January 2010; and
4. Revenue Form 73A802,
"Application for 90-Day Extension of Time to File Kentucky Bank Franchise
Tax Return", January 2010;
(c) Cigarettes tax -
referenced material:
1. Revenue Form 73A181,
"Cigarette Licenses and Other Tobacco Product Account Number
Application", June 2010;
2. Revenue Form 73A190,
"Cigarette License", December 2006;
3. Revenue Form 73A404,
"Cigarette Tax Stamps Order Form", April 2009;
4. Revenue Form 73A406,
"Cigarette Tax Credit Certificate", March 2009;
5. Revenue Form 73A409,
"Cigarette Evidence/Property Receipt", November 2003;
6. Revenue Form 73A420,
"Monthly Report of Cigarette Wholesaler", August 2006;
7. Revenue Form 73A420(I),
"Instructions for Monthly Report of Cigarette Wholesaler", June 2002;
8. Revenue Form 73A421,
"2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP),
and Snuff for Inventories as of March 31, 2009", March 2009;
9. Revenue Form 73A421A,
"2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP),
and Snuff", March 2009;
10. Revenue Form 73A421B,
"2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP),
and Snuff", March 2009;
11. Revenue Form 73A421W,
"2009 Inventory Floor Tax for Cigarettes, Other Tobacco Products (OTP),
and Snuff", March 2009;
12. Revenue Form 73A422,
"Monthly Report of Other Tobacco Products and Snuff", April 2009;
13. Revenue Form 73A423,
"Monthly Report of Cigarette Papers", June 2006; and
14. Revenue Form 73B401,
"Cigarette Tax Credit Claim Wholesaler’s Affidavit", March 2009;
(d) Health care provider
tax - referenced material:
1. Revenue Form 73A060,
"Health Care Provider Tax Return", July 2005;
2. Revenue Form 73A060(I),
"Instructions - Kentucky Health Care Provider Tax Return", July 2005;
and
3. Revenue Form 73A061,
"Kentucky Health Care Provider Application for Certificate of
Registration", December 2006;
(e) Inheritance tax -
referenced material:
1. Revenue Form 92A101,
"Kentucky Nonresident Inheritance and Estate Tax Return", May 1995;
2. Revenue Form 92A110,
"Real Estate Data Report", May 1995;
3. Revenue Form 92A120,
"Kentucky Resident Inheritance and Estate Tax Return", May 1995;
4. Revenue Form 92A120-S,
"Inheritance and Estate Tax Return-Short Form", May 1995;
5. Revenue Form 92A120-X,
"Kentucky Spousal Inheritance Tax Return", October 1992;
6. Revenue Form 92A121,
"Acceptance of Inheritance and Estate Tax Return", July 2010;
7. Revenue Form 92A200,
"Kentucky Inheritance and Estate Tax Return", July 2003;
8. Revenue Form 92A200PKT,
"Kentucky Inheritance and Estate Tax Forms and Instructions", August
2010;
9. Revenue Form 92A201,
"Kentucky Inheritance Tax Return No Tax Due", July 2003;
10. Revenue Form 92A202,
"Kentucky Estate Tax Return", July 2003;
11 Revenue Form 92A204,
"Real Estate Valuation Information Form", July 2003;
12. Revenue Form 92A205,
"Kentucky Inheritance Tax Return (Simplified Format)", July 2003;
13. Revenue Form 92A928,
"Election to Defer the Payment of Inheritance Tax Through
Installments", July 2003;
14. Revenue Form 92A929,
"Notice of Agricultural and Horticultural Inheritance Tax Lien",
March 1991;
15. Revenue Form 92A930,
"Certificate of Release of Agricultural and Horticultural Inheritance Tax
Lien", March 1990;
16. Revenue Form 92A931, "Certificate
of Partial Discharge of the Agricultural and Horticultural Inheritance Tax
Lien", July 1983;
17. Revenue Form 92A932,
"Receipt of Inheritance and Estate Taxes", March 2008;
18. Revenue Form 92A936,
"Election to Qualify Terminable Interest Property and/or Power of
Appointment Property", May 1995;
19. Revenue Form 92F001,
"Inheritance Tax Lien Releases and Inventory of Safe Deposit Boxes",
July 2010; and
20. Revenue Form 92F101,
"A Guide to Kentucky Inheritance and Estate Taxes", March 2003;
(f) Insurance tax -
referenced material:
1. Revenue Form 74A100,
"Insurance Premiums Tax Return", December 2008;
2. Revenue Form 74A101,
"Insurance Premiums Tax Return - Domestic Mutual, Domestic Mutual Fire or
Cooperative and Assessment Fire Insurance Companies", January 2008;
3. Revenue Form 74A105,
"Unauthorized Insurance Tax Return", January 2008;
4. Revenue Form 74A106,
"Insurance Premiums Tax Return - Captive Insurer", January 2008;
5. Revenue Form 74A110,
"Kentucky Estimated Insurance Premiums Tax for Calendar year 2009",
December 2008;
6. Revenue Form 74A116,
"Tax Election for Domestic Life Insurance Companies", December 1998;
7. Revenue Form 74A117,
"Monthly Insurance Surcharge Report - Domestic Mutual, Cooperative and
Assessment Fire Insurer", January 2008; and
8. Revenue Form 74A118,
"Monthly Insurance Surcharge Report", March 2010;
(g) Legal process -
referenced material:
1. Revenue Form 73A200,
"County Clerk’s Monthly Report of Legal Process Tax Receipts",
November 2006; and
2. Revenue Form 73A201,
"Quarterly Report of Affordable Housing Trust Fund Fee", June 2006;
(h) Marijuana and
controlled substance - referenced material:
1. Revenue Form 73A701,
"Instructions for Affixing Marijuana and Controlled Substance Tax Evidence
(Stamp)", November 2006;
2. Revenue Form 73A702,
"Notice of Tax Lien KRS 138.870 Marijuana and Controlled Substance
Tax", November 2006; and
3. Revenue Form 73A703,
"Marijuana or Controlled Substance Stamp Order Form", November 2006;
(i) Motor fuels -
referenced material:
1. Revenue Form 72A004,
"Motor Fuels Tax Watercraft Refund Bond", August 2006;
2. Revenue Form 72A005,
"Application for Approval to Sell Watercraft Refund Motor Fuels - Public
Boat Dock", April 2009;
3. Revenue Form 72A006,
"Motor Fuel Tax Refund Application - Public Boat Dock", December
2009;
4. Revenue Form 72A010,
"Motor Fuel Tax Refund Permit Holder’s Bond", October 2006;
5. Revenue Form 72A011,
"Petroleum Storage Tank Environmental Assurance Fee Monthly Report",
October 2006;
6. Revenue Form 72A052,
"Kentucky Motor Fuels Tax Refund Permit", July 2007;
7. Revenue Form 72A053-A,
"Application for Refund of Kentucky Motor Fuel Tax Paid on Nonhighway
Motor Fuels", July 2007;
8. Revenue Form 72A065,
"Aviation Gasoline Tax Refund Bond", October 2006;
9. Revenue Form 72A066,
"Application for Refund of Kentucky Tax Paid on Gasoline Used in Operation
of Aircraft", April 2009;
10. Revenue Form 72A067,
"Application for Approval to Receive a Refund of Aviation Motor
Fuels", April 2009;
11. Revenue Form 72A071,
"Motor Fuels Tax Refund Bond (City and Suburban Bus, Nonprofit Bus, Senior
Citizen Transportation, or Taxicabs)", October 2006;
12. Revenue Form 72A072,
"Application for Motor Fuel Refund - City and Suburban Bus Companies,
Nonprofit Bus Companies, Senior Citizen Transportation, and Taxicab
Companies", August 2005;
13. Revenue Form 72A073,
"Application for Approval to Receive a Refund of Tax on Motor Fuels
Consumed by City and Suburban Buses, Nonprofit Buses, Senior Citizen
Transportation, and Taxicabs", April 2009;
14. Revenue Form 72A078,
"Statement of Claim for Accountable Loss of Motor Fuel", October
2006;
15. Revenue Form 72A089,
"Licensed Gasoline Dealer's Monthly Report", July 2007;
16. Revenue Form 72A098,
"Transporter’s Report of Motor Fuel Delivered", July 2007;
17. Revenue Form 72A099,
"Transporter’s Report", July 2007;
18. Revenue Form 72A110,
"Certification of Motor Fuels Nonhighway Use", December 2005;
19. Revenue Form 72A135,
"Application for Kentucky Motor Fuels Tax Refund Permit", April 2009;
20. Revenue Form 72A138,
"Licensed Special Fuels Dealer’s Monthly Report", July 2007;
21. Revenue Form 72A161,
"Monthly Report Liquefied Petroleum Gas Dealer", July 2007;
22. Revenue Form 72A170,
"Monthly Terminal Report", July 2007;
23. Revenue Form 72A178,
"Distributor’s Schedule of Disbursements", July 2007;
24. Revenue Form 72A179,
"Distributor’s Schedule of Receipts" July 2007;
25. Revenue Form 72A180,
"Schedule 15A-Terminal Operator Schedule of Receipts", July 2007;
26. Revenue Form 72A181,
"Schedule 15B-Terminal Operator Schedule of Disbursement", July 2007;
27. Revenue Form 72A300,
"Tax Registration Application for Motor Fuels License", December
2009;
28. Revenue Form 72A301,
"Motor Fuels License Bond", October 2006;
29. Revenue Form 72A302,
"Motor Fuels License", July 2007;
30. Revenue Form 72A303,
"Election Application/Cancellation Form", September 2006; and
31. Revenue Form 72A304,
"Motor Fuel Tax Electronic Filing Application", December 2007.
(j) Motor vehicle usage tax
- referenced material:
1. Revenue Form 71A010,
"Motor Vehicle Usage Tax - Vehicle Condition Refund Application"
August 2006;
2. Revenue Form 71A100,
"Affidavit of Total Consideration Given for a Motor Vehicle", August
2006;
3. Revenue Form 71A101,
"Motor Vehicle Usage Tax Multi-Purpose Form", April 2005;
4. Revenue Form 71A102,
"Questionnaire", August 2000;
5. Revenue Form 71A174,
"County Clerk’s Adjusted Recapitulation of Motor Vehicle Usage Tax -
Weekly Report", June 1991;
6. Revenue Form 71A174-A,
"County Clerk’s Recapitulation of Motor Vehicle Usage Tax - Interim
Report", June 1991;
7. Revenue Form 71F004,
"Motor Vehicle Usage Tax - Loaner-Rental Program", March 2006;
8. Revenue Form 72A007,
"Affidavit of Nonhighway Use", July 2009;
9. Revenue Form 73A054,
"Kentucky Application for Dealer Loaner/Rental Vehicle Tax", August
2006;
10. Revenue Form 73A055,
"Monthly Report for Dealer Loaner/Rental Vehicle Tax", January 2010;
and
11. Revenue Form 73A070,
"Motor Vehicle Usage Tax Request for Extension of Reports, Deposit and/or
ACH Call-in", January 2009;
(k) Racing taxes -
referenced material: Revenue Form 73A100, "Race Track Pari-Mutuel and
Admissions Report", July 2010;
(l) Transient room tax -
referenced material: Revenue Form 73A850, "Transient Room Tax Monthly
Return", April 2005;
(m) Utility gross receipts
license tax - referenced material:
1. Revenue Form 73A901,
"Utility Gross Receipts License Tax Return", August 2005;
2. Revenue Form 73A901(I),
"Instructions for Utility Gross Receipts License Tax Return", January
2006;
3. Revenue Form 73A902,
"Utility Gross Receipts License Tax (UGRLT) Energy Exemption Annual
Return", December 2008; and
4. Revenue Form 73F010,
"Utility Gross Receipts License Tax", March 2005; and
(n) Waste tire tax -
referenced material: Revenue Form 73A051, "Motor Vehicle Tire Fee
Report", March 2005.
(2) This material may be
inspected, copied, or obtained, subject to applicable copyright law, at the
Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620, or
at any Kentucky Department of Revenue Taxpayer Service Center, Monday through
Friday, 8 a.m. to 5 p.m. (33 Ky.R.
3104; Am. 3354; eff. 6-1-2007; 35 Ky.R. 87; 764; eff. 10-31-08; 36 Ky.R. 134;
560; eff. 10-2-2009; 37 Ky.R. 760; 7-1-11.)
