05 LC
18 3959
House
Bill 128
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating
to state administration and enforcement regarding revenue and taxation, so as to
change certain provisions regarding the Department of Revenue; 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
2 of Title 48 of the Official Code of Georgia Annotated, relating to state
administration and enforcement regarding revenue and taxation, is amended by
striking Code Section 48-2-1, relating to the Department of Revenue, and
inserting in its place a new Code Section 48-2-1 to read as
follows:
"48-2-1.
The
Department of Revenue is created and shall be under the direction of the state
revenue commissioner. Except as otherwise expressly provided for by law, the
department shall administer and enforce the revenue laws of this state and such
other laws as may be specifically assigned by law to the department or to the
commissioner. The official and legal office of the department and of the
commissioner shall be in Fulton
County."
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laws and parts of laws in conflict with this Act are repealed.