08 LC 18
6977
House
Bill 1154
By:
Representatives Knight of the
126th,
Tumlin of the
38th,
and Mosby of the
90th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 3 of Chapter 7 of Title 48 of the Official Code of Georgia
Annotated, relating to income tax returns and information, so as to provide for
certain electronic filing requirements; to provide an effective date; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
3 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating
to income tax returns and information, is amended by revising Code Section
48-7-54 as follows:
"48-7-54.
Reserved
The
commissioner may require any nonindividual taxpayer to electronically file any
return, report, or other document required to be filed by this chapter when the
federal counterpart of such return, report, or other document is required to be
filed electronically pursuant to the Internal Revenue Code of 1986 or Internal
Revenue Service regulations. The commissioner shall be authorized to prescribe
forms and promulgate rules and regulations deemed necessary in order to
effectuate this Code
section."
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laws and parts of laws in conflict with this Act are repealed.