13RS HB216

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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; make technical corrections; 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; make technical corrections; EFFECTIVE August 1, 2013.

Feb 5-introduced in House
Feb 6-to Appropriations & Revenue (H)

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