Any provider subject to the tax imposed by KRS § 136.604 or 136.616 that fails to file a return as required by KRS § 136.620 or fails to pay the tax as listed on the return shall not maintain an action, suit, or proceeding in any court or before any agency in this state or enforce in any way any obligation of any debt until the return is filed and the tax listed on the return is paid. This provision does not prohibit a provider from the rights afforded by KRS Chapter 131.
Effective: January 1, 2006

Terms Used In Kentucky Statutes 136.644

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

History: Created 2005 Ky. Acts ch. 168, sec. 110, effective January 1, 2006.

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