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67.763 Tax liability of business entity that ceases doing business in tax district.
If any business entity dissolves or withdraws from a tax district during any taxable year, <br>or if any business entity in any manner surrenders or loses its charter during any taxable <br>year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing <br>of returns and the assessment and collection of net profit or gross receipts taxes or tax <br>withheld for the period of that taxable year during which the business entity had net profit <br>or gross receipts or tax withheld in the tax district.
Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 6, effective June 24, 2003.
Page 1 of 1
67.763 Tax liability of business entity that ceases doing business in tax district.
If any business entity dissolves or withdraws from a tax district during any taxable year, <br>or if any business entity in any manner surrenders or loses its charter during any taxable <br>year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing <br>of returns and the assessment and collection of net profit or gross receipts taxes or tax <br>withheld for the period of that taxable year during which the business entity had net profit <br>or gross receipts or tax withheld in the tax district.
Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 6, effective June 24, 2003.
Page 1 of 1
67.763 Tax liability of business entity that ceases doing business in tax district.
If any business entity dissolves or withdraws from a tax district during any taxable year, <br>or if any business entity in any manner surrenders or loses its charter during any taxable <br>year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing <br>of returns and the assessment and collection of net profit or gross receipts taxes or tax <br>withheld for the period of that taxable year during which the business entity had net profit <br>or gross receipts or tax withheld in the tax district.
Effective: June 24, 2003 <br>History: Created 2003 Ky. Acts ch. 117, sec. 6, effective June 24, 2003.
