{"data":{"id":"us-ky/krs-67.763","jurisdiction":"us-ky","citation":"KRS 67.763","heading":"Tax liability of business entity that ceases doing business in tax district.","body":"If any business entity dissolves or withdraws from a tax district during any taxable year,\nor if any business entity in any manner surrenders or loses its charter during any taxable\nyear, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing\nof returns and the assessment and collection of net profit or gross receipts taxes or tax\nwithheld for the period of that taxable year during which the business entity had net profit\nor gross receipts or tax withheld in the tax district.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23786","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"116417a20afff84c1d87de8af7350183c06c5b1235f4b644f108a00dbb1de5da","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.760","next":"us-ky/krs-67.764"},"notice":"GroundRules: Original legal text. Not legal advice."}