KRS 141.130: Liability for tax on discontinuation of business.

If any corporation or pass -through entity dissolves or withdraws from this state during

any taxable year, or if any corporation in any manner surrenders or loses its charter during

any taxable year, the dissolution, withdrawal, or loss or surrender of char ter shall not

defeat the filing of returns and the assessment and collection of income taxes for the

period of that taxable year during which the corporation or pass -through entity had an

income in this state.