243.886 Reimbursement for collecting and reporting.
To reimburse himself for the cost of collecting and reporting the tax, each person required
to pay and report the tax levied by KRS 243.884 shall deduct on each report one percent
(1%) of the tax due, provided the amount due is not delinquent at the time of payment.
Effective: June 1, 1982
History: Created 1982 Ky. Acts ch. 390, sec. 7, effective June 1, 1982.
Legislative Research Commission Note (11/5/90). The text of this section originated in
Senate Committee Substitute No. 2 for 1982 House Bill 571, see 1982 Senate Journal
2026. In this substitute, Section 4 had two subsections. Floor Amendment No. 4 to
this substitute deleted subsection (1) of Section 4 and removed (2) from the
remainder of the text. See 1982 Senate Journal 2207-08. The Senate adopted these
two items in its treatment of House Bill 571, see 1982 Senate Journal 2212, and the
Free Conference Committee Report on House Bill 571 subsequently also
incorporated this language, see 1982 Senate Journal 2415, 1982 House Journal 32583259. It was in this form that House Bill 571 passed both Houses. See 1982 Senate
Journal 2425, 1982 House Journal 3259. For this reason, the words "subsection (2)
of" that appeared before KRS 243.884 were retained in this section by a manifest
clerical error in failing to make the necessary comforming amendment. These words
have been deleted by the Reviser of Statutes pursuant to KRS 7.136.
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