Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 139.360 — Tax due is retailer's debt

The tax or any part thereof required by KRS 139.340 to be collected by the retailer
constitutes a debt owed by the retailer to this state.

Last amended: Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 35, effective February 5, 1960.