HB 971 — Income tax payment; refund or waiver of de minimis overpayments and insufficiencies; provide
House Committee Favorably Reported By Substitute
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 for refund or crediting of de minimis overpayments; to provide for waiver of de minimis insufficiencies; to provide an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.
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