06RS HB403


WWW Version

The hyperlink to a bill draft that precedes a summary contains the most recent version (Introduced/GA/Enacted) of the bill. If the session has ended, the hyperlink contains the latest version of the bill at the time of sine die adjournment. Note that the summary pertains to the bill as introduced, which is often different from the most recent version.

Includes opposite chamber sponsors where requested by primary sponsors of substantially similar bills in both chambers and jointly approved by the Committee on Committees of both chambers. Opposite chamber sponsors are represented in italics.

HB 403/FN (BR 1351) - H. Moberly Jr

     AN ACT relating to revenue and taxation and declaring an emergency.
     Amend KRS 131.183 to provide for interest for overpayments of the taxes collected by the Department of Revenue under KRS 160.613 and 160.614; create a new section of KRS Chapter 136 to provide a credit against the tax imposed by KRS 136.616 for taxes paid in other states; amend KRS 136.602 to clarify sourcing provisions relating to satellite broadcast and wireless cable service; amend KRS 136.616 to clarify sourcing provisions; amend KRS 136.650 to clarify language relating to certification of local collections; amend KRS 136.990 to establish a penalty for violation of KRS 136.616(3); amend KRS 138.130 to clarify that the definition of "other tobacco products" includes dry snuff; amend KRS 138.450, 138.460, 138.464, 138.465, and 138.470 to clarify provisions relating to the titling of motor vehicles; amend KRS 141.0205 to correct a citation; amend KRS 141.042 to establish a safe harbor for estimated payments; amend KRS 141.200 to clarify definitions; amend KRS 141.205 to correct a drafting error in 05 HB 272; amend KRS 141.420 to provide for the pass through of the credit through multiple corporate layers to the individual owner; provide that the credit shall not be available if the corporation has not paid its taxes; amend KRS 141.990 to establish a safe harbor for payments; amend KRS 160.6152 to allow school districts in the same county to enter into an agreement to allocate utility gross receipts tax revenues; amend KRS 160.6156 to clarify refund provisions; amend KRS 160.615, 160.6153, 160.6154, 160.6155, and 160.6158 to make technical corrections; repeal KRS 141.012; provide for effective dates; EMERGENCY.


     HFA (1, H. Moberly Jr) - Amend proposed penalty for provider violations of KRS 136.616(3) from a billing cycle basis to a monthly basis.

     SCS/FN - Retain all provisions of HB 403/GA; clarify the allowance of certain credits; allow certain disregarded entities to file a return with their parent entity.

     Jan 18-introduced in House
     Jan 19-to Appropriations and Revenue (H)
     Jan 20-posted in committee
     Jan 24-reported favorably, 1st reading, to Calendar
     Jan 25-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Thursday, January 26, 2006
     Jan 26-floor amendment (1) filed
     Jan 30-3rd reading, passed 95-0 with floor amendment (1)
     Jan 31-received in Senate
     Feb 2-to Appropriations and Revenue (S)
     Feb 9-reported favorably, 1st reading, to Calendar
     Feb 10-2nd reading, to Rules
     Feb 15-recommitted to Appropriations and Revenue (S); reported favorably, to Rules with Committee Substitute ; posted for passage in the Regular Orders of the Day for Wednesday, February 15; 3rd reading, passed 37-0 with Committee Substitute
     Feb 16-received in House; to Rules (H)
     Feb 21-posted for passage for concurrence in Senate Committee Substitute
     Feb 22-House concurred in Senate Committee Substitute ; passed 98-0
     Feb 23-enrolled, signed by each presiding officer; delivered to Governor
     Mar 6-signed by Governor (Acts ch. 6)

Vote History

Kentucky Legislature Home Page | Record Front Page