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ARTICLE · 07 JANUARY 2005

Keep Your Returns Separate, Please: Kentucky law Barring Unitary Returns Upheld as Constitutional

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A recently-enacted law which bars the filing of unitary Kentucky returns for tax years ending on or before December 31, 1995 has been held constitutional by the Franklin Circuit Court in Kentucky.

United StatesTax
Charolette Noel
Charolette Noel
J.Quitman Stephens
J.Quitman Stephens
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A recently-enacted law which bars the filing of unitary Kentucky returns for tax years ending on or before December 31, 1995 has been held constitutional by the Franklin Circuit Court in Kentucky. In Johnson Controls, Inc. v. Commonwealth of Kentucky, Revenue Cabinet, 00-CI-00523, 00-CI-00661 (Ky.Cir.Ct. (Franklin), Jul. 1, 2004), the effect of the law is to prevent claims for refunds by taxpayers who would have benefited from filing on a unitary rather than a separate-return basis — claims said by the court to be worth $200 million, including interest. An appeal of the circuit court’s July 1, 2004 decision is pending, so stay tuned to this State Tax Return channel for more news as this story develops...

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