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House Bill 454

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the interest rate on overpayments and underpayment of tax.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 1015
Sponsor T. Thompson
Summary of Original Version Amend KRS 131.183 to apply the calculated interest rate to both overpayments and underpayments; applies retroactively to all outstanding refund claims and notices of tax due.
Index Headings of Original Version Fiscal Note - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Sales and Use - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Severance - Interest calculation for tax overpayments and underpayments, modification of
Retroactive Legislation - Amended tax interest rate, retroactive application
Taxation - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Income--Corporate - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Income--Individual - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Inheritance and Estate - Interest calculation for tax overpayments and underpayments, modification of
Taxation, Property - Interest calculation for tax overpayments and underpayments, modification of

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02/11/11
  • introduced in House
02/14/11
  • to Appropriations & Revenue (H)


Last updated: 1/16/2019 3:43 PM (EST)