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

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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
government retirement annuities paid pursuant to KRS 67A.320, 67A.340, 67A.360 to
67A.690, 79.080, 90.400, 90.410, 95.290, 95.520 to 95.620, 95.621 to 95.629, 95.767 to
95.784, 95.851 to 95.884, or 96.180, shall be excluded from gross income. Except federal
retirement annuities and local government retirement annuities accrued or accruing on or
after January 1, 1998, shall be subject to the tax imposed by KRS 141.020, to the extent
provided in KRS 141.010 and 141.0215. Effective: April 28, 1995
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
1978 Ky. Acts ch. 343, sec. 1, effective June 17, 1978. -- Amended 1976 Ky. Acts
ch. 121, sec. 1. -- Amended 1974 Ky. Acts ch. 314, sec. 2. -- Created 1972 Ky. Acts
ch. 119, sec. 1.