Last Action | signed by Governor (Acts, ch. 137) |
---|---|
Title | AN ACT relating to the utility gross receipts license tax for schools. |
Bill Documents |
Bill
|
Bill Request Number | 942 |
Sponsors | K. Flood, W. Stone |
Summary of Original Version | Amend KRS 160.613 to clarify that if a manufacturer, processor, miner, or refiner chooses to claim that a portion of the energy or energy producing fuels purchased by that entity is exempt from the utility gross receipts license tax, the entity claiming the exemption becomes responsible to report and pay the portion of the tax due directly to the Department of Revenue; amend KRS 160.6156 to specify who may request a refund or credit of any overpayment of the tax and require that an appeal of the denial of a requested refund to the Circuit Court shall be made within 30 days from the mailing date of the denial. |
Index Headings of Original Version |
Courts, Circuit - Utility gross receipts license tax, refund request denial, appeal Education, Finance - Utility gross receipts license tax for schools, clarify Taxation - Utility gross receipts license tax for schools, clarify |
Proposed Amendments |
Senate Committee Substitute 1 Senate Committee Amendment 1 |
Votes | Vote History |
01/08/14 |
|
---|---|
01/09/14 |
|
01/31/14 |
|
02/04/14 |
|
02/05/14 |
|
02/07/14 |
|
02/11/14 |
|
02/12/14 |
|
02/14/14 |
|
03/27/14 |
|
03/28/14 |
|
04/14/14 |
|
04/15/14 |
|
04/25/14 |
|
Amendment | Senate Committee Substitute 1 |
---|---|
Summary | Retain original provisions; amend KRS 91A.080 to exempt from the local license fee or tax amounts paid to insurance companies or surplus lines brokers by self-insured groups consisting of governmental entities. |
Index Headings |
Courts, Circuit - Utility gross receipts license tax, refund request denial, appeal Education, Finance - Utility gross receipts license tax for schools, clarify Taxation - Utility gross receipts license tax for schools, clarify |
Amendment | Senate Committee Amendment 1 |
---|---|
Sponsor | B. Leeper |
Summary | Make title amendment. |
Index Headings |
Courts, Circuit - Utility gross receipts license tax, refund request denial, appeal Education, Finance - Utility gross receipts license tax for schools, clarify Taxation - Utility gross receipts license tax for schools, clarify |
Last updated: 8/27/2019 6:52 PM (EDT)