AN ACT relating to revenue and taxation.
     Amend KRS 131.400, 131.410, 131.420, 131.425, 131.440, and 131.445 to provide for a tax amnesty program for tax liabilities for taxable periods ending after December 31, 1987, but prior to December 31, 2001; create new sections of KRS Chapter 131 to create a financial institution match system to identify financial assets of delinquent taxpayers for the purpose of administering the collection of delinquent taxes owed the Commonwealth; create a new section of KRS Chapter 138 and amend KRS 139.185 and 141.340 to provide personal and individual liability provisions for tax liabilities of managers of a limited liability company and the partners of a registered limited liability company; provide that no person shall be personally and individually liable who had no authority in the management of the business or financial affairs of the limited liability company or registered limited liability partnership; provide that the provisions of the financial institution match system and the provisions concerning liability take effect January 1, 2003; provide that the personal and individual liability provisions for tax liabilities of managers of a limited liability company and the partners of a registered limited liability company apply retroactively to July 15, 1994.

     Feb 4-introduced in Senate
     Feb 6-to Appropriations and Revenue (S)