Revenue: DAVIS V. DEPT. OF REVENUE OF THE FINANCE AND ADMINISTRATION CABINET (COA; 1/6/2006)

DAVIS  V. DEPT. OF REVENUE OF THE FINANCE AND ADMINISTRATION CAB.
REVENUE AND TAXATION – Out of state bonds and taxability
2004-CA-001940
Published
MINTON – VACATING AND REMANDING
Date: 1/6/2006

Held Kentucky’s tax on the income derived from bonds issued outside Kentucky violates the Commerce Clause of the United States Constitution.