00RS HB679


WWW Version

HB 679 (BR 2139) - R. Adkins

     AN ACT relating to revenue and taxation.
     Create a new section of KRS Chapter 136 to provide definitions for the corporation license tax; amend KRS 136.071 to extend the license tax computation currently limited to domiciled holding companies to any corporation meeting the holding company criteria, regardless of its domicile; clarify the 2 methods of computing the tax liability; amend KRS 136.090 to clarify that each corporation subject to the license tax must file a separate return unless the corporation was a member of a group filing a consolidated return; amend KRS 136.100 to provide that the requirement to file and the filing deadline of a license tax return are the same as for an income tax return; apply to taxable years beginning after December 31, 2000.

     Feb 14-introduced in House
     Feb 15-to Appropriations and Revenue (H)

Kentucky Legislature Home Page | Record Front Page