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HB361 (BR831) - T. Thompson, J. Miller, T. Mills, R. Smart, B. Yonts

     AN ACT relating to the administration of tax laws and declaring an emergency.
     Amend KRS 131.010 to define "taxpayer representative"; amend KRS 131.081 to enhance various taxpayer rights by formalizing the Kentucky tax education and information program, allowing all communications to be directed to the taxpayer representative, requiring a determination to be issued by the Department of Revenue within 6 months, allowing a reasonable fee to be assessed by the department for a determination, and requiring workpapers for every examination of a taxpayer's return; amend KRS 131.110 to require the department to accept all grounds of a taxpayer's protest and void the assessment if responses to the taxpayer are not made within certain time frames; amend KRS 131.130 to require the department to issue a 90-day notice in advance of beginning the process of modifying tax compliance forms and instructions and to provide a means for taxpayer participation; amend KRS 131.170 to allow the department to permit a taxpayer to pay tax on a date other than that prescribed by statute, provided that interest at the tax interest rate is also paid; amend KRS 131.175 to require the commissioner of revenue to abate all or part of any interest, penalty, and fee assessment to the extent that additional interest accrued because of unreasonable error or delay by the department; amend KRS 131.190 to require the department to notify the taxpayer if that taxpayer's information is shared under a reciprocal agreement and to make available on its Web site all final rulings, determinations and rescissions of determinations, all manuals, including training manuals, any other writing stating the department's interpretation of any matter under its jurisdiction, and all forms used by the department in administering the tax laws; amend KRS 131.365 to require the department to apply a final order from the Board of Tax appeals uniformly; amend KRS 131.370 to require a stay on the collection of tax by the filing of an appeal to any court and to remove the provisions requiring a supersedeas bond; amend KRS 131.990 to allow a fine of not more than $500 or imprisonment for not more than 6 months, or both, if any employee of the department willfully, recklessly, or intentionally disregards the rights of a taxpayer; amend KRS 134.580 to require the department to issue or deny a refund claim if responses to the taxpayer are not made within certain time frames; amend various sections to transfer the Office of the Taxpayer Ombudsman from the Department of Revenue to the Finance and Administration Cabinet; require the department to undertake a detailed review of penalties and fees assessed and collected and ongoing criminal prosecutions initiated by the department and report to the Interim Joint Committee on Appropriations and Revenue no later than November 30, 2015; repeal KRS 131.051, relating to the taxpayer representative; EMERGENCY.



     Feb 09, 2015 - introduced in House
     Feb 10, 2015 - to Appropriations & Revenue (H)
     Feb 13, 2015 - posted in committee