Loading chat...
KY HB546
Bill
Status
Introduced
2/3/2026
Primary Sponsor
Jason Petrie
Click for details
AI Summary
- Amends KRS 131.150 to add gender-neutral language ("or her") throughout the statute regarding tax collection authority
- Department of Revenue may immediately assess and collect taxes when a taxpayer withdraws from the state, conceals assets, ceases taxable activity, becomes domiciled elsewhere, or acts to evade tax collection
- Establishes a minimum $100 penalty for failure to file a required tax return, applicable even if no tax is owed or a refund results, unless the taxpayer demonstrates reasonable cause
- Taxpayers may stay legal proceedings by filing a bond sufficient to cover taxes, penalties, interest, and costs; exceptions to tentative assessments must be filed per KRS 131.110 procedures
- Department may require taxpayers to immediately file required reports or additional information necessary to assess property or determine tax liability
Legislative Description
AN ACT relating to taxation.
Technical Corrections
Last Action
returned to Appropriations & Revenue (H)
3/13/2026
Committee Referrals
Appropriations and Revenue2/10/2026
Committee On Committees2/3/2026
Full Bill Text
No bill text available