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House Bill 170

Actions | Amendments

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

Actions

Top | Amendments

01/08/14	introduced in House
01/09/14	to Appropriations & Revenue (H)
01/31/14	posted in committee
02/04/14	reported favorably, 1st reading, to Consent Calendar
02/05/14	2nd reading, to Rules posted for passage in the Consent Orders of the Day for Friday, February 7, 2014
02/07/14	taken from the Consent Orders of the Day, placed in the Regular Orders of the Day
02/11/14	3rd reading, passed 70-27
02/12/14	received in Senate
02/14/14	to Appropriations & Revenue (S)
03/27/14	reported favorably, 1st reading, to Consent Calendar
03/28/14	2nd reading, to Rules
04/14/14	taken from Rules (S) recommitted to Appropriations & Revenue (S) reported favorably, to Rules with Committee Substitute, committee amendment (1-title) as a Consent Bill posted for passage in the Consent Orders of the Day for Monday, April 14, 2014 3rd reading, passed 38-0 with Committee Substitute, committee amendment (1-title) received in House to Rules (H) posted for passage for concurrence in Senate Committee Substitute, committee amendment (1-title) House concurred in Senate Committee Substitute, committee amendment (1-title) passed 58-36 enrolled, signed by Speaker of the House
04/15/14	enrolled, signed by President of the Senate delivered to Governor
04/25/14	signed by Governor (Acts, ch. 137)

Proposed Amendments

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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)