Last Action | to Appropriations & Revenue (H) |
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Title | AN ACT relating to the interest rate on overpayments and underpayments of tax. |
Bill Documents |
Bill
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Bill Request Number | 1361 |
Sponsor | M. Denham |
Summary of Original Version | Amend KRS 131.183 to apply the calculated interest rate to both overpayments and underpayments; apply retroactively to all outstanding refund claims and notices of tax due. |
Index Headings of Original Version |
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 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 |
02/11/13 |
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02/12/13 |
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Last updated: 8/27/2019 7:53 PM (EDT)