{"data":{"id":"us-ky/krs-139.740","jurisdiction":"us-ky","citation":"KRS 139.740","heading":"Requirements in action on debt arising out of sale of tangible personal","body":"property.\n(1) No judgment shall be entered and no garnishment or attachment shall be permitted\nby any court in this Commonwealth in an action for the collection of a debt a rising\nout of the sale of tangible personal property, digital property, or extended warranty\nservices unless an affidavit containing a certificate of service is executed by the\nplaintiff to the effect that all use taxes due the Commonwealth have been paid.\n(2) Prior to the filing of the affidavit, required under subsection (1) of this section, the\nplaintiff (including counterclaimants or crossclaimants) shall, by first -class mail,\nserve upon the department a copy of the affidavit. Within fifteen (15) days f rom the\ndate of the filing of the affidavit the department may file a counteraffidavit. In such\nevent no judgment shall be entered or garnishment or attachment issued until proof\nhas been taken concerning the matters at issue in the affidavit and counteraffidavit.\n(3) In the event the use tax levied by this chapter is found to be due and unpaid the\nplaintiff may elect to pay the tax to the department, and the amount of the tax paid\nby the plaintiff shall be recovered as a part of any judgment entered. If th e plaintiff\ndoes not elect to pay the use tax found to be due and unpaid, judgment for the\namount of the tax shall be awarded to the Commonwealth.\n(4) Any judgment awarded to the Commonwealth under this section shall constitute a\nprior claim to any judgment obtained by the plaintiff.\n(5) Tax as defined herein includes interest accrued thereon at the tax interest rate as\ndefined in KRS 131.010(6).\n(6) The provisions of this section shall not apply to a plaintiff holding a retail permit\nissued pursuant to this chapter.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47359","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"d17f7982f32195a0999fff8aeeea66239d273056e5f8db9e290b34fe0747749d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.735","next":"us-ky/krs-139.750"},"notice":"GroundRules: Original legal text. Not legal advice."}