{"data":{"id":"us-ky/krs-141.130","jurisdiction":"us-ky","citation":"KRS 141.130","heading":"Liability for tax on discontinuation of business.","body":"If any corporation or pass -through entity dissolves or withdraws from this state during\nany taxable year, or if any corporation in any manner surrenders or loses its charter during\nany taxable year, the dissolution, withdrawal, or loss or surrender of char ter shall not\ndefeat the filing of returns and the assessment and collection of income taxes for the\nperiod of that taxable year during which the corporation or pass -through entity had an\nincome in this state.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29081","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"db4e2a3758b20abe3960ccf02567853aedfb554154fde21063deffe915d278be","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.125","next":"us-ky/krs-141.140"},"notice":"GroundRules: Original legal text. Not legal advice."}