Last Action | to Appropriations & Revenue (S) |
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Title | AN ACT relating to interest. |
Bill Documents |
Bill
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Impact Statements | Fiscal Note |
Bill Request Number | 1721 |
Sponsors | D. Pasley, H. Moberly Jr. |
Summary of Original Version | Amend KRS 131.183, 141.045, and 141.235 to clarify that interest begins to accrue the latest of the due date of the return, the date the return was filed, the date the tax was paid, the last day prescribed by law for filing the return, or the date an amended return claiming a refund is filed; apply to refunds issued after the effective date of this Act. |
Index Headings of Original Version |
Retroactive Legislation - Interest paid, modify accrual of Taxation - Interest paid, modify accrual of Taxation, Income--Corporate - Interest paid, modify accrual of Taxation, Income--Individual - Interest paid, modify accrual of Taxation, Inheritance and Estate - Interest paid, modify accrual of Taxation, Property - Interest paid, modify accrual of Taxation, Sales and Use - Interest paid, modify accrual of Taxation, Severance - Interest paid, modify accrual of Fiscal Note - Interest paid, modify accrual of |
Proposed Amendments | House Committee Substitute 1 |
Votes | Vote History |
02/19/08 |
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02/21/08 |
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02/25/08 |
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02/26/08 |
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02/27/08 |
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03/05/08 |
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03/06/08 |
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03/10/08 |
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Amendment | House Committee Substitute 1 |
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Impact Statements | Fiscal Note |
Summary | Retain original provisions, except amend KRS 134.580 to clarify the definition of "overpayment" and amend the language to clarify that the Act applies retroactively to all outstanding refund claims for taxable years ending prior to the effective date of the Act. |
Index Headings |
Retroactive Legislation - Interest paid, modify accrual of Taxation - Interest paid, modify accrual of Taxation, Income--Corporate - Interest paid, modify accrual of Taxation, Income--Individual - Interest paid, modify accrual of Taxation, Inheritance and Estate - Interest paid, modify accrual of Taxation, Property - Interest paid, modify accrual of Taxation, Sales and Use - Interest paid, modify accrual of Taxation, Severance - Interest paid, modify accrual of Fiscal Note - Interest paid, modify accrual of |
Last updated: 8/28/2019 8:09 AM (EDT)