{"data":{"id":"us-ky/krs-136.612","jurisdiction":"us-ky","citation":"KRS 136.612","heading":"Exception in the case of worthless accounts.","body":"A provider is authorized to take as a deduction from the tax due under KRS 136.604 the\namount of multichannel video programming excise tax paid in a prior reporting period on\nany debt or account receivable arising from the sale of multichannel video progra mming\nservice that has become worthless and charged off for income tax purposes. If any\ncharged-off multichannel video programming excise tax is thereafter in whole or in part\ncollected by the provider, the amount so collected shall be included in the first return filed\nafter collection.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28588","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"b02c15fb8b7d134238fc3a97256ccf695ef3dc7daf3c711c732ce9265e0b41d1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.610","next":"us-ky/krs-136.614"},"notice":"GroundRules: Original legal text. Not legal advice."}