HB 1310 — Revenue and taxation; comprehensive revision of provisions; provide
House Date Signed by Governor
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 define the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby incorporate certain provisions of federal law into Georgia law; to change certain provisions relating to confidential information; to change certain provisions regarding forms of payment; to change certain provisions regarding extension of time for certain returns; to change certain provisions regarding sales and use tax return allowances; to provide effective dates; to provide for applicability; to repeal conflicting laws; and for other purposes.
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