Statutes > Kentucky Statutes > CHAPTER 139 SALES AND USE TAXES > 139.360 Tax due is retailer's debt.

139.360 Tax due is retailer's debt.

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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 <br>constitutes a debt owed by the retailer to this state. Effective: February 5, 1960 <br>History: Created 1960 Ky. Acts ch. 5, Art. I, sec. 35, effective February 5, 1960.