139.670 Withholding amount of tax liability by purchaser of business.
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/ky/chapter-139/139-670A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any retailer liable for any amount under this chapter sells out his business or stock of goods, or otherwise quits business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the department showing that it has been paid or a certificate stating that no amount is due.