136.644 Limitations of legal actions.
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return as required by KRS 136.620 or fails to pay the tax as listed on the return shall not
maintain an action, suit, or proceeding in any court or before any agency in this state or
enforce in any way any obligation of any debt until the return is filed and the tax listed on
the return is paid. This provision does not prohibit a provider from the rights afforded by
KRS Chapter 131. Effective: January 1, 2006
History: Created 2005 Ky. Acts ch. 168, sec. 110, effective January 1, 2006.