05 LC
18 3977
House
Bill 113
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 12 of Title 48 of the Official Code of Georgia Annotated, relating
to estate tax, so as to change certain definitions regarding such tax; to
provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
12 of Title 48 of the Official Code of Georgia Annotated, relating to estate
tax, is amended by striking Code Section 48-12-1, relating to definitions
regarding such tax, and inserting in its place a new Code Section 48-12-1 to
read as follows:
"48-12-1.
As
used in this chapter, the term 'federal filing date' means the date by which the
federal estate tax return must be filed as required by the Internal Revenue
Code."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.