{"data":{"id":"us-ky/krs-138.400","jurisdiction":"us-ky","citation":"KRS 138.400","heading":"Repealed, 1952.","body":"Catchline at repeal:   Civil penalty for failure to make return or pay tax; estimate by\ndepartment; burden of proof in action for collection.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28738","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"af8d9bc7bcac214c1e6fcd0c21c3d2a9caf3d8c1876071a3b5811b5c4fbbdedd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.390","next":"us-ky/krs-138.410"},"notice":"GroundRules: Original legal text. Not legal advice."}