State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 160

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131.160 Collection on bond for taxes. If any taxpayer required to make bond for the payment of taxes fails to pay the taxes when <br>due, the department shall notify him and his surety by mailing notice to their last known <br>addresses. If, after expiration of a reasonable time from the date of the notice, the amount <br>due remains unpaid, the commissioner shall proceed by suit to collect the amount due, <br>including the penalties, interest and costs. The defaulting taxpayer need not be made a <br>party to any suit brought against his surety. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 118, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4114h-10.