| Last Action | 02/21/19: to Transportation (H) |
|---|---|
| Title | AN ACT relating to the taxation of off-road vehicles. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Local Mandate |
| Bill Request Number | 1548 |
| Sponsor | J. Carney |
| Summary of Original Version | Amend KRS 132.010 to define "off-road vehicle"; amend KRS 132.200 to exempt off-road vehicles held for sale in a retailer's inventory from local property taxation for January 1, 2019, to January 1, 2023; add a purpose statement; require reporting by the Department of Revenue to the Interim Joint Committee on Appropriations and Revenue; amend KRS 131.190 to allow reporting by the Department of Revenue to the Legislative Research Commission. |
| Index Headings of Original Version |
Local Government - Off-road vehicles, property tax exemption Taxation - Property, off-road vehicles, local tax exemption Taxation, Property - Off-road vehicles, local tax exemption Reports Mandated - Off-road vehicle tax exemption, annual report Local Mandate - Off-road vehicles, local tax exemption |
| 02/20/19 |
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|---|---|
| 02/21/19 |
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Last updated: 11/9/2023 3:08 PM (EST)