Section 143.050 - Bond for payment - Court action on unpaid bond(1) Any taxpayer charged with the filing of reports and payment of the tax imposed by this chapter may be required to post a cash or corporate surety bond in an amount to be determined by the department.(2) The Commonwealth may bring an action for a restraining order, temporary or permanent injunction to restrain or enjoin the operation of a taxpayer's business until the bond is posted. Such action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer.Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 541, effective6/20/2005. -- Created 1972 Ky. Acts ch. 62, Pt. II, sec. 5.