Kentucky Revised Statutes Title XI. Revenue and Taxation § 139.793.Applicability of agreement; limitation of action

(1) The SSUTA agreement authorized by KRS 139.780 to 139.795 binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the SSUTA agreement. Any benefit to a person other than a state is established by the law of the state and the other member states and not by the terms of the SSUTA agreement.

(2) Consistent with subsection (1) of this section, no person shall have any cause of action or defense under the SSUTA agreement or by virtue of this state's approval of the SSUTA agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the SSUTA agreement.

(3) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the SSUTA agreement.