AN ACT relating to intangible personal property tax.
     Create a new section of KRS Chapter 132 to exempt notes or mortgages arising from transactions between parent and child by blood, or parent and child by adoption, from the state intangible personal property tax; apply to tax assessment years beginning on or after January 1, 2000.

     Jan 26-introduced in Senate
     Jan 28-to Appropriations and Revenue (S)