KRS 67.763: Tax liability of business entity that ceases doing business in tax district.

If any business entity dissolves or withdraws from a tax district during any taxable year,

or if any business entity in any manner surrenders or loses its charter during any taxable

year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing

of returns and the assessment and collection of net profit or gross receipts taxes or tax

withheld for the period of that taxable year during which the business entity had net profit

or gross receipts or tax withheld in the tax district.