HB 335 — Revenue and taxation; comprehensive revision of provisions; provide
Senate Conference Committee Report Adopted
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for the comprehensive revision of provisions regarding revenue and taxation; to provide for the service of subpoenas by certified mail; to expand the right to an administrative hearing with respect to claims for sales and use tax refunds; to provide for certain definitions and change certain provisions regarding sales and use tax refunds; to provide for the service of summons of garnishment by certified mail; to enable individual taxpayers who take the qualified education tax credit to file electronically by changing the provisions regarding when the letter of confirmation of donation shall be attached to the return; to provide an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.
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