HB 495/FN (BR 1333) - S. Overly
AN ACT relating to tax administration.
Amend KRS 131.190 to define terms, clarify when tax information may be disclosed, allow disclosure of information required in the prosecution of any violation of the Kentucky Penal Code or other criminal laws, and allow the department to disclose specific information to any potentially liable party if more than one party is potentially liable for payment; amend to KRS 131.020 and 131.990to conform.
HB 495 - AMENDMENTS
HCS/FN - Retain original provisions of the bill; clarify who cannot divulge information; clarify in which situations the information is allowed to be divulged.
HFA (1, S. Overly) - Retain the original provisions of the bill; clarify that the prohibition to divulge tax information does not extend to information required for grand jury investigations related to any violation of the tax laws, the prosecution of any violation of the tax laws, or compliance with a valid subpoena issued by a federal court in a criminal prosecution or grand jury investigation.
Feb 23-introduced in House
Feb 24-to Appropriations & Revenue (H)
Mar 2-posting waived
Mar 5-reported favorably, 1st reading, to Calendar with Committee Substitute
Mar 6-2nd reading, to Rules
Mar 10-floor amendment (1) filed to Committee Substitute
Mar 12-recommitted to Appropriations & Revenue (H)
