14RS HB298
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HB298

14RS

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HB 298 (BR 1241) - S. Riggs

     AN ACT relating to the natural resources severance and processing tax.
     Amend KRS 143A.010 to amend the definition of "processing" to include the act of loading or unloading limestone that has not otherwise been severed or treated in the Commonwealth; amend KRS 143A.035 to allow a credit for substantially identical severance or processing taxes paid to another state or political subdivision thereof; provide that no taxpayer may claim a total amount of credit that exceeds his or her tax liability; EFFECTIVE August 1, 2014.

     Jan 30-introduced in House
     Feb 3-to Appropriations & Revenue (H)


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