2006 Kentucky Revised Statutes - .0406   Time frame for claiming coal incentive tax credit allowed under KRS 141.0405.

141.0406 Time frame for claiming coal incentive tax credit allowed under KRS 141.0405. The Coal Incentive Credit authorized under KRS 141.0405 shall be allowed for ten (10) consecutive years beginning on July 15, 2001. Continuation of the credit authorized under this section shall require reauthorization by the General Assembly. Effective: July 14, 2000 History: Created 2000 Ky. Acts ch. 320, sec. 3, effective July 14, 2000. Legislative Research Commission Note (7/14/2000). Although 2000 Ky. Acts ch. 320, sec. 3, directed that this section was created as a new section of KRS Chapter 131, the statute has been codified in KRS Chapter 141 because that chapter of the statutes is the more logical placement and, given the subject matter of the two KRS chapters, the assignment to KRS Chapter 131 may well have been a typographical error. See KRS 7.136(1)(a). Page 1 of 1