HB 488 - State and Local Tax Revision Act of 2005; enact
Sponsored By
- (1) O`Neal,Larry 146th
- (2) Knight,David 126th
Sponsored In Senate By
Current Status
04/12/05 - House Date Signed by GovernorFirst Reader Summary
A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to enact the "State and Local Tax Revision Act of 2005"; to provide for a short title; 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 provide for applicability; to provide for the authority to establish fees for offer in compromises; to clarify that electronic funds transfer applies to use tax; to provide for electronic funds transfer requirements for third-party payroll providers; to clarify that no interest shall be paid when a taxpayer fails to claim credits listed in Article 2 of Chapter 7; to provide for selection of members of performance review boards; to provide for powers, duties, and authority of the state revenue commissioner; to provide for effective dates and applicability; to repeal conflicting laws; and for other purposes.
Votes
| Date | Time | Vote No | Yeas | Nays | NV | Exc | Description |
|---|---|---|---|---|---|---|---|
| 03/11/05 | 03:13 PM | House Vote #228 | 148 | 000 | 024 | 008 | PASS |
| 03/29/05 | 11:18 AM | Senate Vote #432 | 050 | 000 | 003 | 003 | PASSAGE BY SUBSTITUTE |
| 03/29/05 | 09:21 PM | House Vote #479 | 154 | 000 | 021 | 005 | Agree Sen Sub |
Status History
| Date | Action |
|---|---|
| 02/16/2005 | House First Readers |
| 02/17/2005 | House Second Readers |
| 03/04/2005 | House Committee Favorably Reported |
| 03/11/2005 | House Third Readers |
| 03/11/2005 | House Passed/Adopted |
| 03/12/2005 | Senate Read and Referred |
| 03/17/2005 | Senate Committee Favorably Reported |
| 03/21/2005 | Senate Read Second Time |
| 03/22/2005 | Senate Recommitted |
| 03/24/2005 | Senate Committee Favorably Reported |
| 03/29/2005 | Senate Third Read |
| 03/29/2005 | Senate Passed/Adopted |
| 03/29/2005 | House Agree Senate Amend or Sub |
| 04/11/2005 | House Sent to Governor |
| 04/12/2005 | House Date Signed by Governor |
| 04/12/2005 | Act 31 |
| 04/12/2005 | Effective Date |
Footnotes
3/11/05 Structured RulePassed House by Committee on Rules Substitute
Rule 33.7
3/22/05 Ordered recommitted by Rules Committee to the Senate Finance Committee
