SB 185 — AN ACT relating to the administration of tax laws. Amend KRS 131.081 to require the Department of Revenue to inform taxpayers of any overpayments and to state that any department employee shall not willfully, recklessly, or intentionally disregard taxpayer rights; amend KRS 131.170 to relocate the IRS extension language from KRS 131.081, to require that taxpayers demonstrate reasonable cause for extension requests, and to allow the department to permit the filing of a return, report, or tax on any date, upon request; amend KRS 131.175 to give the commissioner of revenue authority to abate all or part of any interest to the extent that additional interest accrued because of error or delay by the department; amend KRS 131.370 to require a stay on the collection of tax by the filing of an appeal to any court and to remove the provisions requiring a supersedeas bond.
Last action — To Appropriations & Revenue (S)
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill died with 2017 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
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Action History
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To Appropriations & Revenue (S)
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Introduced in Senate
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 0 co-sponsors · 138 not signed on
Sponsors (0)
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Co-sponsors (0)
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Not signed on (138)
138 members have not signed on to this bill.
Show all 138 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What is the current status of SB 185?
- This bill died with 2017 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 185?
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Last checked for changes 2 months ago · updated continuously
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