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2017 Kentucky Revised Statutes
CHAPTER 154 - DEVELOPMENT
Subchapter 48 - Environmental Stewardship
154.48-030 Department to make annual report on income tax credits and returns to authority.

Universal Citation: KY Rev Stat § 154.48-030 (2017)
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154.48-030 Department to make annual report on income tax credits and returns to authority. By October 1 of each year, the Department of Revenue shall certify to the authority, in the form of an annual report, aggregate tax credits claimed on tax returns filed during the fiscal year ending June 30 of that year by approved companies with respect to their projects under KRS 154.48-010 to 154.48-035, and shall certify to the authority, within ninety (90) days from the date an approved company has filed its state tax return, when an approved company has taken inducements equal to its approved costs. Effective: June 28, 2006 History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 66, effective June 28, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 147, effective March 18, 2005. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that "unless a provision of this Act specifically applies to an earlier tax year, the provisions of this Act shall apply to taxable years beginning on or after January 1, 2007." Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts ch. 168, sec. 165, provides that this section shall apply to tax years beginning on or after January 1, 2005. Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section.
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