For the purpose of computing commissions whenever any portion of the dividends, interests, rents or other amounts payable to an executor, administrator, trustee, guardian, conservator, curator or other personal representative or fiduciary is required by any law of the United States or other governmental unit to be withheld for income tax purposes by the person, corporation, organization or governmental unit paying the same, the amount so withheld shall be deemed to have been collected.
KRS 395.155
Amended 1982 Ky. Acts ch. 141, sec. 108, effective7/1/1982. -- Amended 1980 Ky. Acts ch. 396, sec. 121. -- Created 1962 Ky. Acts ch. 149, sec. 1.