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144.139 General tax credit reconciliation report relative to corporation income tax.

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144.139 General tax credit reconciliation report relative to corporation income tax. The general tax credit reconciliation report required to be filed by qualifying certificated <br>air carriers pursuant to KRS 144.125 shall be submitted to the Department of Revenue in <br>a form and contain information and documentation as the department may reasonably <br>require to verify the carrier's computation of the tax credit and the use of the credit against <br>the tax levied by KRS 141.040 and 141.0401. Effective: June 28, 2006 <br>History: Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 37, effective June 28, 2006. -- Amended 2005 Ky. Acts ch. 85, sec. 561, effective June 20, 2005. -- Created <br>1991 (1st Extra. Sess.) Acts ch. 7, sec. 8, effective May 24, 1991. Legislative Research Commission Note (6/28/2006). 2006 (1st Extra Sess.) Ky. Acts ch. 2, sec. 73, provides that &quot;unless a provision of this Act specifically applies to an <br>earlier tax year, the provisions of this Act shall apply to taxable years beginning on or <br>after January 1, 2007.&quot;