HB 524, codified in KRS 91A.080 – 91A.0812, indicates an admitted company or surplus lines broker must implement a verified piece of software to properly place the address of the risk location in the correct taxing location. This process, along with other important information and exceptions to this regulation, can be found on the Forms & Documents page under the section titled HB 524 Documents.
An annual reporting of this tax must be sent each year to the DOI by March 31, concerning the tax paid in the preceding year. This report must be filed electronically. An advisory bulletin (Bulletin 09-03) concerning this topic can be found here. Also, instructions on how to file electronically can be found on the Forms & Documents page under the section titled Annual Reconciliation Electronic Submission.
Local Government Premium Tax Unit
P.O. Box 517
Frankfort, KY 40602