HB 357 — Revenue and taxation; define certain terms; provisions
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 define the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" for certain taxable years and thereby incorporate certain provisions of the federal law into Georgia law; to provide that such provisions shall supercede and control over certain other provisions; to provide an effective date; to provide applicability; to repeal conflicting laws; and for other purposes.
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