| Last Action | posted in committee | 
|---|---|
| Title | AN ACT relating to interest and declaring an emergency. | 
| Bill Documents | Bill | 
| Bill Request Number | 2333 | 
| Sponsor | J. Wayne | 
| Summary of Original Version | Amend KRS 131.183 changing the interest rate accrued on taxes payable to the prime rate plus 2%; change the interest rate on overpayments to the Commonwealth to the prime minus 2%; apply to bills and refunds as of May 1, 2008; EMERGENCY. | 
| Index Headings of Original Version | Effective Dates, Emergency - Interest paid for overpayments and underpayments Taxation - Interest paid for overpayments and underpayments Taxation, Income--Corporate - Interest paid for overpayments and underpayments Taxation, Income--Individual - Interest paid for overpayments and underpayments Taxation, Inheritance and Estate - Interest paid for overpayments and underpayments Taxation, Property - Interest paid for overpayments and underpayments Taxation, Sales and Use - Interest paid for overpayments and underpayments Taxation, Severance - Interest paid for overpayments and underpayments | 
| Proposed Amendments | House Floor Amendment 1 House Floor Amendment 2 | 
| 03/03/08 | 
 | 
|---|---|
| 03/04/08 | 
 | 
| 03/10/08 | 
 | 
| 03/21/08 | 
 | 
| Amendment | House Floor Amendment 1 | 
|---|---|
| Impact Statements | Fiscal Note | 
| Sponsor | J. Wayne | 
| Summary | Retain original provisions; amend KRS 132.380 to require the examination at a central location for PVAs and to require a statewide press release announcing the examination 30 days prior to the examination. | 
| Index Headings | Effective Dates, Emergency - Interest paid for overpayments and underpayments Taxation - Interest paid for overpayments and underpayments Taxation, Income--Corporate - Interest paid for overpayments and underpayments Taxation, Income--Individual - Interest paid for overpayments and underpayments Taxation, Inheritance and Estate - Interest paid for overpayments and underpayments Taxation, Property - Interest paid for overpayments and underpayments Taxation, Sales and Use - Interest paid for overpayments and underpayments Taxation, Severance - Interest paid for overpayments and underpayments | 
| Amendment | House Floor Amendment 2 | 
|---|---|
| Sponsor | J. Wayne | 
| Summary | Make title amendment. | 
| Index Headings | Effective Dates, Emergency - Interest paid for overpayments and underpayments Taxation - Interest paid for overpayments and underpayments Taxation, Income--Corporate - Interest paid for overpayments and underpayments Taxation, Income--Individual - Interest paid for overpayments and underpayments Taxation, Inheritance and Estate - Interest paid for overpayments and underpayments Taxation, Property - Interest paid for overpayments and underpayments Taxation, Sales and Use - Interest paid for overpayments and underpayments Taxation, Severance - Interest paid for overpayments and underpayments | 
Last updated: 8/28/2019 8:09 AM (EDT)