{"data":{"id":"us-ky/krs-132.180","jurisdiction":"us-ky","citation":"KRS 132.180","heading":"Liability for distilled spirits tax.","body":"(1) Any person having custody of distilled spirits in a bonded warehouse or premises on\nthe day as of which the assessment is made shall be liable for all taxes due thereon,\ntogether with all interest and penalties that may accrue. Any owner, proprietor, or\ncustodian of such distilled spirits who pays the taxes, interest and penalties on the\ndistilled spirits shall have a lien thereon for the amount paid, with legal interest\nfrom day of payment.\n(2) Taxes on distilled spirits which are subject to the provisions  of KRS 132.160(1)(a)\nshall become due and payable in the manner provided by KRS 134.015, except that\ntaxes due the state shall be paid directly to the Department of Revenue.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28231","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"9923a35fb180f52d8e3ba811e5a65fe2dc8193a2a6545bd40c1b00b7f6ebb308","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.170","next":"us-ky/krs-132.185"},"notice":"GroundRules: Original legal text. Not legal advice."}