Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.381 — Reports and payments due notwithstanding dissolution or retirement
In the event any insurer dissolves or retires from this state, either voluntarily or
involuntarily, during any calendar year, the dissolution or retirement shall not defeat or
excuse the filing of reports and assessment and collection of taxes imposed by K RS
136.330 to 136.395, 299.530, 304.4 -030, and 342.450, with respect to premiums written
or deposits held during that part of the calendar year prior to the dissolution or retirement
from this state.
Source: official text