Summary of Original Version

Amend KRS 131.010 to define "administrative writings"; amend KRS 131.020 to require the department to publish administrative writings within 120 days of the issuance or finalization; amend KRS 131.030, 131.081, 131.130, and 131.190 to conform.

Summary of Amendment: House Committee Substitute 1

Summary Retain original provisions, except amend KRS 131.010 to define "tax form"; amend KRS 131.020, 131.030, 131.130, and 131.131 to require the publishing of tax forms and instructions to those forms by the department on its official website; amend KRS 131.190 to make a technical correction.

Summary of Amendment: House Committee Amendment 1 -- J. Petrie

Summary Make title amendment.

Summary of Amendment: Senate Committee Substitute 1

Summary Delete original provisions; amend KRS 138.477, relating to the electric vehicle power taxes, to exempt charging stations with a charging capacity of less than 20 kilowatts; amend KRS 132.590 to declare that property valuation administrators are officers whose jurisdiction and duties are coextensive to that of the state within the meaning of Section 246 of the Constitution of Kentucky; update the salary schedule; prohibit PVA salaries from exceeding limits in the Constitution; provide that certain PVAs who did not receive an eight percent raise in July 2022 and who are still in office shall receive a lump-sum payment of eight percent of the sum they received for the time between the effective date of the Act and July 1, 2022; amend KRS 132.010 and 136.010, relating to property and corporation taxes, to include mains, pipes, pipelines, and conduits in the definition of "real property"; apply Section 1 of the Act retroactively to January 1, 2024; EMERGENCY.

Summary of Amendment: Senate Committee Amendment 1 -- C. McDaniel

Summary Make title amendment.

Statutes affected:
Introduced: 131.010, 131.020, 131.030, 131.081, 131.130, 131.190
Acts Chapter 200: 138.477, 132.590, 132.010, 136.010
House Committee Substitute 1: 131.010, 131.020, 131.030, 131.081, 131.130, 131.190, 131.131
Senate Committee Substitute 1: 138.477, 132.590, 132.010, 136.010
Current/Final: 138.477, 132.590, 132.010, 136.010
Current: 131.010, 131.020, 131.030, 131.081, 131.130, 131.190, 131.131