{"data":{"id":"us-ky/krs-139.670","jurisdiction":"us-ky","citation":"KRS 139.670","heading":"Withholding amount of tax liability by purchaser of business.","body":"If any retailer liable for any amount under this chapter sells out his business or stock of\ngoods, or otherwise quits business, his successors or assigns shall withhold sufficient of\nthe purchase price to cover such amount until the former owner produces a  receipt from\nthe department showing that it has been paid or a certificate stating that no amount is due.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28942","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"5c2ef562464b3f16b51f7bfe1ff2800a29692df1988621ce31abbc7e56c730a7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.660","next":"us-ky/krs-139.680"},"notice":"GroundRules: Original legal text. Not legal advice."}