HB 117 — Withholding tax; person listed on closing statement subject to requirements; provide
House Date Signed by Governor
A BILL to be entitled an Act to amend Code Section 48-7-128 of the Official Code of Georgia Annotated, relating to withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents, so as to provide that the person listed on the closing statement as the seller shall be treated as the seller and shall be subject to the withholding and documentation requirements; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.
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