HB 316/FN (BR 1352) - H. Moberly Jr
AN ACT relating to certain tax refund suits and declaring an emergency.
Amend KRS 134.580 to revoke and withdraw the Commonwealth's consent to suit in any forum on any claim for recovery, refund, or credit of any tax overpayment for any taxable year ending before December 31, 1995, made by an amended return or any other method after December 22, 1994, and based on a change from any initially filed separate return or returns to a combined return under the unitary business concept or to a consolidated return; to withdraw the stated or implied consent for the Commonwealth, or any officer or agent of the Commonwealth, to be sued for such claims; apply retroactively to all claims for such years pending in any judicial or administrative forum; prohibit the withdrawal of funds from the State Treasury for the payment of such claims; specify that no KRS provision constitutes an appropriation or mandated appropriation for the payment of such claims; EMERGENCY.
Feb 6-introduced in House
Feb 7-to Appropriations and Revenue (H)
Feb 12-posting waived
Feb 22-reported favorably, 1st reading, to Calendar
Feb 23-2nd reading, to Rules
Feb 26-posted for passage in the Regular Orders of the Day for Tuesday, February 27, 2007
Feb 27-3rd reading, passed 99-0
Feb 28-received in Senate
Mar 2-to Appropriations & Revenue (S)
Mar 5-taken from committee; 1st reading; returned to Appropriations & Revenue (S)
Mar 6-reported favorably, 2nd reading, to Rules
Mar 7-posted for passage in the Regular Orders of the Day for Wednesday, March 7, 2007; 3rd reading, passed 38-0
Mar 8-received in House; enrolled, signed by each presiding officer; delivered to Governor
Mar 19-signed by Governor (Acts Ch. 22)
Vote History