KRS 136.644: Limitations of legal actions.

Any provider subject to the tax imposed by KRS 136.604 or 136.616 that fails to file a

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.