Kentucky Code § KRS 136.381

Reports and payments due notwithstanding dissolution or retirement
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In the event any insurer dissolves or retires from this state, either voluntarily or involuntarily, during any calendar year, the dissolution or retirement shall not defeat or excuse the filing of reports and assessment and collection of taxes imposed by K RS 136.330 to 136.395, 299.530, 304.4 -030, and 342.450, with respect to premiums written or deposits held during that part of the calendar year prior to the dissolution or retirement from this state.

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