Reports and payments due notwithstanding dissolution or retirement

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 KRS 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.