Repealed, 1952
KRS 138.400
repealed138.400. Repealed, 1952
Catchline at repeal: Civil penalty for failure to make return or pay tax; estimate by department; burden of proof in action for collection.
History: Repealed 1952 Ky. Acts ch. 191, sec. 19. -- Amended 1950 Ky. Acts ch. 24, sec. 5, effective June 15, 1950. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281h-8, 4281h-9.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28738Fetched: 10/20/2026