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House Bill 495

Actions | Amendments
Last Action recommitted to Appropriations & Revenue (H)
Title AN ACT relating to tax administration.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 1333
Sponsor S. Overly
Summary of Original Version 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.
Index Headings of Original Version Fiscal Note - Tax information, disclosure of
Criminal Procedure - Tax information, disclosure of
Taxation - Tax information, disclosure of
Proposed Amendments House Committee Substitute 1
House Floor Amendment 1

Actions

Top | Amendments
02/23/09
  • introduced in House
02/24/09
  • to Appropriations & Revenue (H)
03/02/09
  • posting waived
03/05/09
  • reported favorably, 1st reading, to Calendar with Committee Substitute
03/06/09
  • 2nd reading, to Rules
03/10/09
  • floor amendment (1) filed to Committee Substitute
03/12/09
  • recommitted to Appropriations & Revenue (H)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Impact Statements Fiscal Note
Summary Retain original provisions of the bill; clarify who cannot divulge information; clarify in which situations the information is allowed to be divulged.
Index Headings Fiscal Note - Tax information, disclosure of
Criminal Procedure - Tax information, disclosure of
Taxation - Tax information, disclosure of

Amendment House Floor Amendment 1
Sponsor S. Overly
Summary 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.
Index Headings Fiscal Note - Tax information, disclosure of
Criminal Procedure - Tax information, disclosure of
Taxation - Tax information, disclosure of

Last updated: 8/28/2019 8:17 AM (EDT)