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House Bill 568

Actions | Amendments
Last Action to Appropriations & Revenue (S)
Title AN ACT relating to interest.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 1721
Sponsors D. Pasley, H. Moberly Jr.
Summary of Original Version Amend KRS 131.183, 141.045, and 141.235 to clarify that interest begins to accrue the latest of the due date of the return, the date the return was filed, the date the tax was paid, the last day prescribed by law for filing the return, or the date an amended return claiming a refund is filed; apply to refunds issued after the effective date of this Act.
Index Headings of Original Version Retroactive Legislation - Interest paid, modify accrual of
Taxation - Interest paid, modify accrual of
Taxation, Income--Corporate - Interest paid, modify accrual of
Taxation, Income--Individual - Interest paid, modify accrual of
Taxation, Inheritance and Estate - Interest paid, modify accrual of
Taxation, Property - Interest paid, modify accrual of
Taxation, Sales and Use - Interest paid, modify accrual of
Taxation, Severance - Interest paid, modify accrual of
Fiscal Note - Interest paid, modify accrual of
Proposed Amendments House Committee Substitute 1
Votes Vote History

Actions

Top | Amendments
02/19/08
  • introduced in House
02/21/08
  • to Appropriations & Revenue (H)
02/25/08
  • posting waived
02/26/08
  • reported favorably, 1st reading, to Calendar with Committee Substitute
02/27/08
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, February 28, 2008
03/05/08
  • 3rd reading, passed 60-37 with Committee Substitute
03/06/08
  • received in Senate
03/10/08
  • to Appropriations & Revenue (S)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Impact Statements Fiscal Note
Summary Retain original provisions, except amend KRS 134.580 to clarify the definition of "overpayment" and amend the language to clarify that the Act applies retroactively to all outstanding refund claims for taxable years ending prior to the effective date of the Act.
Index Headings Retroactive Legislation - Interest paid, modify accrual of
Taxation - Interest paid, modify accrual of
Taxation, Income--Corporate - Interest paid, modify accrual of
Taxation, Income--Individual - Interest paid, modify accrual of
Taxation, Inheritance and Estate - Interest paid, modify accrual of
Taxation, Property - Interest paid, modify accrual of
Taxation, Sales and Use - Interest paid, modify accrual of
Taxation, Severance - Interest paid, modify accrual of
Fiscal Note - Interest paid, modify accrual of

Last updated: 8/28/2019 8:09 AM (EDT)