06 LC
28 2689
Senate
Bill 545
By:
Senators Mullis of the 53rd, Thomas of the 54th, Douglas of the 17th, Balfour of
the 9th, Heath of the 31st and others
AS
PASSED
AN
ACT
To
amend Code Section 16-12-51 of the Official Code of Georgia Annotated, relating
to definitions regarding bingo games, so as to provide a definition of
nonprofit, tax-exempt organization; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 16-12-51 of the Official Code of Georgia Annotated, relating to
definitions regarding bingo games, is amended by adding a new paragraph (3.1) to
read as follows:
"(3.1)
'Nonprofit, tax-exempt organization' means an organization, association,
corporation, or other legal entity which has been determined by the federal
Internal Revenue Service to be exempt from taxation under federal tax law and
has been determined by the Georgia Department of Revenue to be exempt from
taxation under the tax laws of this state; which is organized or incorporated in
this state or authorized to do business in this state; and which uses the
proceeds from any bingo games conducted by such organization solely within this
state."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.