141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997.

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Page 1 of 1 141.021 Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997. Notwithstanding the provisions of KRS 141.010, federal retirement annuities, and local <br>government retirement annuities paid pursuant to KRS 67A.320, 67A.340, 67A.360 to <br>67A.690, 79.080, 90.400, 90.410, 95.290, 95.520 to 95.620, 95.621 to 95.629, 95.767 to <br>95.784, 95.851 to 95.884, or 96.180, shall be excluded from gross income. Except federal <br>retirement annuities and local government retirement annuities accrued or accruing on or <br>after January 1, 1998, shall be subject to the tax imposed by KRS 141.020, to the extent <br>provided in KRS 141.010 and 141.0215. Effective: April 28, 1995 <br>History: Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 9, effective April 28, 1995. -- Amended 1990 Ky. Acts ch. 305, sec. 1, effective July 13, 1990. -- Amended <br>1978 Ky. Acts ch. 343, sec. 1, effective June 17, 1978. -- Amended 1976 Ky. Acts <br>ch. 121, sec. 1. -- Amended 1974 Ky. Acts ch. 314, sec. 2. -- Created 1972 Ky. Acts <br>ch. 119, sec. 1.