Every bail bondsman doing business in this Commonwealth shall, on or before the first day of March of each year, return to the Department of Revenue a statement of all amounts paid to him or his representatives, as premiums for bail bonds written in the courts of this Commonwealth during the preceding calendar year, or since the last returns were made, and shall at the same time pay a tax of two dollars ($2) upon each one hundred dollars ($100) of such amounts paid to the bail bondsman or his representatives. Amounts received for reimbursement for expenses or court costs are not to be considered as premiums for the purposes of this section.
KRS 136.410
Amended 2005, Ky. Acts ch. 85, sec. 329, effective6/20/2005. -- Amended 2004, Ky. Acts ch. 24, sec. 45, effective 7/13/2004. -- Amended 1986 Ky. Acts ch. 496, sec. 9, effective 8/1/1986. -- Created 1974 Ky. Acts ch. 337, sec. 1.