Last Action | signed by Governor (Acts Ch. 132) |
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Title | AN ACT relating to revenue and taxation. |
Bill Documents |
Bill
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Impact Statements | Fiscal Note |
Bill Request Number | 1831 |
Sponsor | H. Moberly Jr. |
Summary of Original Version | Amend KRS 136.392 to codify several court decisions; amend KRS 138.195 to clarify that manufacturers are to submit to the department monthly reports of all shipments of cigarettes, other tobacco products, or snuff to persons within this state; amend KRS 141.160 to clarify that income tax returns of cooperatives are to be made on September 15 in each year, unless the return is prepared on a fiscal year basis; amend KRS 160.6156 to provide that a utility service provider shall not be entitled to a refund or credit of taxes paid, unless the provider refunds or credits its related customers the amount of overpayment made to the department; amend KRS 160.6157 to allow the department to issue a penalty on a utility service provider who erroneously bills a customer after being notified by the department of the error in an amount equal to $25 per subsequent error, not to exceed $10,000 per month; amend KRS 160.6158 to allow the penalty to be waived based on reasonable cause. |
Index Headings of Original Version |
Fiscal Note - Returns and reports, clarify various provisions Taxation - Utility service providers, clarify various provisions Taxation - Returns and reports, clarify various provisions Taxation, Income--Corporate - Cooperative income tax returns, clarify the due date of |
Proposed Amendments |
House Floor Amendment 1 House Floor Amendment 2 Senate Committee Substitute 1 Senate Committee Amendment 1 |
Votes | Vote History |
03/03/08 |
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03/04/08 |
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03/06/08 |
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03/07/08 |
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03/10/08 |
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03/11/08 |
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03/12/08 |
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03/13/08 |
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03/14/08 |
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03/18/08 |
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03/24/08 |
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03/25/08 |
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04/15/08 |
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04/16/08 |
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04/24/08 |
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Amendment | House Floor Amendment 1 |
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Sponsor | H. Moberly Jr. |
Summary | Retain original provisions; amend KRS 138.195(10) to require the first person to import cigarettes, other tobacco products, or snuff from a foreign manufacturer to submit a monthly report to the department. |
Index Headings |
Fiscal Note - Returns and reports, clarify various provisions Taxation - Utility service providers, clarify various provisions Taxation - Returns and reports, clarify various provisions Taxation, Income--Corporate - Cooperative income tax returns, clarify the due date of |
Amendment | House Floor Amendment 2 |
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Sponsor | H. Moberly Jr. |
Summary | Earmark one penny of cigarette tax for cancer research; earmark 1.4 cents of July 1, 2008, rate increase in motor fuels taxes for state use only. |
Index Headings |
Fiscal Note - Returns and reports, clarify various provisions Taxation - Utility service providers, clarify various provisions Taxation - Returns and reports, clarify various provisions Taxation, Income--Corporate - Cooperative income tax returns, clarify the due date of |
Amendment | Senate Committee Substitute 1 |
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Summary | Retain the original provisions, except delete the amendments to KRS 138.140 and 138.220; attach the provisions of HB 693, HB 445/GA, HB 608/GA and HB 568/GA; amend the provisions of HB 734/EN; provide via noncodified language that unclaimed securities may be sold and the proceeds made available for appropriation as part of the General Fund; EMERGENCY. |
Index Headings |
Fiscal Note - Returns and reports, clarify various provisions Taxation - Utility service providers, clarify various provisions Taxation - Returns and reports, clarify various provisions Taxation, Income--Corporate - Cooperative income tax returns, clarify the due date of |
Amendment | Senate Committee Amendment 1 |
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Sponsor | C. Borders |
Summary | Make title amendment. |
Index Headings |
Fiscal Note - Returns and reports, clarify various provisions Taxation - Utility service providers, clarify various provisions Taxation - Returns and reports, clarify various provisions Taxation, Income--Corporate - Cooperative income tax returns, clarify the due date of |
Last updated: 8/28/2019 8:09 AM (EDT)