141.130 Liability for tax on discontinuation of business. If any corporation or pass-through entity dissolves or withdraws from this state during <br>any taxable year, or if any corporation in any manner surrenders or loses its charter during <br>any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not <br>defeat the filing of returns and the assessment and collection of income taxes for the <br>period of that taxable year during which the corporation or pass-through entity had an <br>income in this state. Effective: June 28, 2006 <br>History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 12, effective March 18, 2005. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4281b-35. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an <br>earlier tax year, the provisions of this Act shall apply to taxable years beginning on or <br>after January 1, 2007." Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, <br>2005.
141.130 Liability for tax on discontinuation of business. If any corporation or pass-through entity dissolves or withdraws from this state during <br>any taxable year, or if any corporation in any manner surrenders or loses its charter during <br>any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not <br>defeat the filing of returns and the assessment and collection of income taxes for the <br>period of that taxable year during which the corporation or pass-through entity had an <br>income in this state. Effective: June 28, 2006 <br>History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 12, effective March 18, 2005. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4281b-35. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an <br>earlier tax year, the provisions of this Act shall apply to taxable years beginning on or <br>after January 1, 2007." Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, <br>2005.
141.130 Liability for tax on discontinuation of business. If any corporation or pass-through entity dissolves or withdraws from this state during <br>any taxable year, or if any corporation in any manner surrenders or loses its charter during <br>any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not <br>defeat the filing of returns and the assessment and collection of income taxes for the <br>period of that taxable year during which the corporation or pass-through entity had an <br>income in this state. Effective: June 28, 2006 <br>History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 19, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 168, sec. 12, effective March 18, 2005. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4281b-35. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an <br>earlier tax year, the provisions of this Act shall apply to taxable years beginning on or <br>after January 1, 2007." Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, <br>2005.
