HB 142 — Income tax; statements furnished after due date; assess a late penalty
Senate Read and Referred
A BILL to be entitled an Act to amend Article 5 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to current income tax payment, so as to provide that each person required to submit a statement of taxes withheld, final payment of wages, or an annual or final return shall be assessed a late penalty for statements furnished after the due date; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
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