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Tax due is retailer's debt

KRS 139.360
in effect
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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. Effective: February 5, 1960 History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 35, effective February 5, 1960.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28878Fetched: 10/20/2026

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