HB 488 - State and Local Tax Revision Act of 2005; enact

Sponsored By

Sponsored In Senate By

Committees

Current Status

04/12/05 - House Date Signed by Governor

First 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

Electronically Recorded 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

Bill 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 Rule
Passed House by Committee on Rules Substitute
Rule 33.7
3/22/05 Ordered recommitted by Rules Committee to the Senate Finance Committee