KRS 136.381: Reports and payments due notwithstanding dissolution or retirement.

In the event any insurer dissolves or retires from this state, either voluntarily or

involuntarily, during any calendar year, the dissolution or retirement shall not defeat or

excuse the filing of reports and assessment and collection of taxes imposed by K RS

136.330 to 136.395, 299.530, 304.4 -030, and 342.450, with respect to premiums written

or deposits held during that part of the calendar year prior to the dissolution or retirement

from this state.