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House Bill 345

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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

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02/05/14
  • introduced in House
02/06/14
  • to Appropriations & Revenue (H)


Last updated: 8/27/2019 6:52 PM (EDT)