{"data":{"id":"us-ky/krs-143a.037","jurisdiction":"us-ky","citation":"KRS 143A.037","heading":"Limitation of tax on clay -- Credit for clay used in landfills.","body":"(1) Notwithstanding any statutory provisions to the contrary, the tax imposed in KRS\n143A.020 and applicable to clay, in any form, shall be limited to twelve cents\n($0.12) per ton.\n(2) The General Assembly of the Commonwealth of Kentucky finds that the\naccumulative costs of the environmentally responsible landfill disposal of solid\nwaste affects the development of new landfill capacity. Therefore, it being the intent\nof the General Assembly to help control those costs, a credit is hereby allowed\nagainst the tax on clay, imposed by subsection (1) of this section, which is severed\nor processed within this state and sold to and used as a component of landfill\nconstruction by an approved waste management or waste disposal facility within\nthis state.\n(3) The credit allowed in subsection (2) of this section shall be equal to the tax imposed\nby subsection (1) of this section.\n(4) The credit allowed in this section shall extend only to a taxpayer who severs or\nprocesses the natural resource subject to the tax.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29257","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"1862c24163d0d844b1a74129b5baa046a30b6317d37bc90591ee7d56d5ff0f8a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.036","next":"us-ky/krs-143a.040"},"notice":"GroundRules: Original legal text. Not legal advice."}