House Bill 135

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the taxation of the distilled spirits industry.
Bill Documents Bill
Bill Request Number 459
Sponsors D. Graham, L. Belcher
Summary of Original Version Create a new section of KRS Chapter 141 to establish the distilled spirits income tax credit, in an amount equal to the ad valorem tax assessed and timely paid as provided by KRS 132.160, to taxpayers storing at least 400,000 barrels; amend KRS 141.0205 to provide for the ordering of the credit.
Index Headings of Original Version Alcoholic Beverages - Distilled spirits, income tax credit equal to ad valorem tax paid
Distilled Spirits - Income tax credit equal to ad valorem tax paid
Taxation - Distilled spirits, income tax credit equal to ad valorem tax paid
Taxation, Income--Corporate - Distilled spirits credit equal to ad valorem tax paid
Taxation, Income--Individual - Distilled spirits credit equal to ad valorem tax paid
Taxation, Property - Distilled spirits income tax credit equal to property tax paid

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01/04/11
  • introduced in House
01/05/11
  • to Appropriations & Revenue (H)


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