139.360 Tax due is retailer's debt.

KY Rev Stat § 139.360 (2019) (N/A)
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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.