{"data":{"id":"us-ky/krs-139.360","jurisdiction":"us-ky","citation":"KRS 139.360","heading":"Tax due is retailer's debt.","body":"The tax or any part thereof required by KRS 139.340 to be collected by the retailer\nconstitutes a debt owed by the retailer to this state.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28878","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"ce97768ff5795b1dead883f939c242161a91bd43b79c5c71a0162740a2803638","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.350","next":"us-ky/krs-139.365"},"notice":"GroundRules: Original legal text. Not legal advice."}