Last Action | to Appropriations & Revenue (H) |
---|---|
Title | AN ACT relating to the interest rate on overpayments and underpayments of tax. |
Bill Documents |
Bill
|
Bill Request Number | 1387 |
Sponsors | B. Damron, R. Palumbo, S. Westrom |
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 |
02/05/14 |
|
---|---|
02/06/14 |
|
Last updated: 8/27/2019 6:52 PM (EDT)