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.
KRS 139.360
Tax due is retailer's debt
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 1 court decision — leading case Marcum v. City of Louisville Municipal Housing Commission (1963)
Most recently applied in Marcum v. City of Louisville Municipal Housing Commission (March 1963)
Effective: February 5, 1960 History: Created 1960 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.