07 LC 18
6138
House
Bill 230
By:
Representatives Tumlin of the
38th
and Morris of the
155th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 2 of Chapter 2 of Title 48 of the Official Code of Georgia
Annotated, relating to state administration of revenue and taxation, so as to
reenact certain provisions regarding penalties, fees, and costs with respect to
tax deficiencies; to reenact procedures with respect thereto; to reenact
criminal penalties with respect to false returns or failure to obey certain
subpoenas or orders; to reenact certain provisions regarding local penalties,
fees, and costs with respect to certain tax deficiencies; to reenact procedures
with respect thereto; to reenact certain powers, duties, and authorities of the
state revenue commissioner with respect to the foregoing; to provide for a
contingent effective date; to provide for automatic repeal under certain
circumstances; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
2 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating
to state administration of revenue and taxation, is amended by adding new Code
sections to read as follows:
"48-2-62.
(a)
In addition to all other penalties provided under this title or any other law,
the commissioner may by regulation impose a cost of collection fee of 20 percent
of any deficiency assessed for any taxable period ending or transactions
occurring after July 1, 2007. This fee shall be in addition to all other
applicable penalties, fees, or costs. The commissioner shall have the right to
waive any collection fee when it is demonstrated that any deficiency of the
taxpayer was not due to negligence, intentional disregard of administrative
rules and regulations, or fraud. Notwithstanding any other provision of law, the
department is authorized to retain all funds received as collection fees imposed
by the commissioner for use in defraying the cost of collection of deficient
taxes. Any such funds not expended for this purpose in the fiscal year in which
they are generated shall be deposited in the state treasury; provided, however,
that nothing in this Code section shall be construed so as to allow the
department to retain any funds required by the Constitution of Georgia to be
paid into the state treasury; and provided, further, that the department shall
comply with all provisions of Part 1 of Article 4 of Chapter 12 of Title 45, the
'Budget Act,' except Code Section 45-12-92, prior to expending any such
funds.
(b)
In addition to all other penalties provided under this title or any other law,
the commissioner may pursuant to regulation impose a cost of collection fee of
50 percent of any deficiency assessed for taxable periods ending or transactions
occurring on or before July 1, 2007, regardless of when due. This fee shall be
in addition to all other applicable penalties, fees, or costs. The commissioner
shall have the right to waive any collection fee when it is demonstrated that
any deficiency of the taxpayer was not due to negligence, intentional disregard
of administrative rules and regulations, or fraud. Notwithstanding any other
provision of law, the department is authorized to retain all funds received as
collection fees imposed by the commissioner for use in defraying the cost of
collection of deficient taxes. Any such funds not expended for this purpose in
the fiscal year in which they are generated shall be deposited in the state
treasury; provided, however, that nothing in this Code section shall be
construed so as to allow the department to retain any funds required by the
Constitution of Georgia to be paid into the state treasury; and provided,
further, that the department shall comply with all provisions of Part 1 of
Article 4 of Chapter 12 of Title 45, the 'Budget Act,' except Code Section
45-12-92, prior to expending any such funds.
(c)
The provisions of subsections (a) and (b) of this Code section shall not apply
to any account which has been protested pursuant to Code Section 48-2-46 as of
July 1, 2007, and which does not become final, due, and owing, or to any account
on which the taxpayer is remitting timely payments under a payment agreement
negotiated with the commissioner prior to July 1, 2007.
(d)
No cost of collection fee shall be authorized under this Code section with
respect to any transaction or any taxable period for which a deficiency was
assessed and a fee imposed pursuant to the former provisions of Code Section
48-16-10 as they existed immediately prior to July 1, 2007.
48-2-63.
The
commissioner may, for the purpose of collecting any delinquent taxes due from a
taxpayer, contract with any debt collection agency or attorney doing business
within or outside this state for the collection of such delinquent taxes,
including penalties and interest thereon.
48-2-64.
(a)
As used in this Code section, the term 'return' means and includes any return,
declaration, or form prescribed by the commissioner with respect to the taxes
covered by the former provisions of Chapter 16 of this title as they existed
immediately prior to July 1, 2007.
(b)
In addition to all other penalties provided under this title or any other law,
any person who willfully fails to make a return or willfully makes a false
return or conspires to do so, or who willfully fails to pay taxes owing,
withheld, or collected, with intent to evade payment of the tax owed or the
amount withheld or collected, or any part thereof, or who conspires to do so
shall be guilty of a felony and, upon conviction thereof, shall be punished by
imprisonment for not less than one nor more than three years or by a fine of not
more than $5,000.00, or both.
(c)
Any person who fails to obey a subpoena or order of the commissioner issued
pursuant to Code Section 48-2-8 for purposes of enforcing this chapter shall be
guilty of a misdemeanor and, upon conviction thereof, shall for the first
offense be fined not less than $25.00 and not more than $100.00 or imprisoned in
the county jail for not more than three months, or both. For any subsequent
offense such person shall, upon conviction thereof, be punished by imprisonment
for not more than one year or by a fine of not more than $1,000.00, or
both.
48-2-65.
(a)
In addition to all other penalties provided under this title or any other law,
the administering governing authority may by ordinance or resolution impose a
cost of collection fee of 50 percent of any deficiency levied for taxable
periods ending on or before July 1, 2007, regardless of when due. This fee shall
be in addition to all other applicable penalties, fees, or costs. The local
collection official shall have the right to waive any collection fee when it is
demonstrated that any deficiency of the taxpayer was not due to negligence,
intentional disregard of local ordinances or resolutions, or fraud.
(b)
The provisions of subsection (a) of this Code section shall not apply to any
account which is under appeal as of July 1, 2007, and which does not become
final, due, and owing, or to any account on which the taxpayer is remitting
timely payments under a payment agreement negotiated with the local collection
official prior to July 1, 2007.
(c)
No cost of collection fee shall be authorized under this Code section with
respect to any transaction or any taxable period for which a deficiency was
assessed and a fee imposed pursuant to the former provisions of Code Section
48-16A-10 as they existed immediately prior to July 1, 2007."
SECTION
2.
This
Act shall become effective July 1, 2007; provided, however, that this Act shall
only become effective if HB 129, relating to the repeal of Chapters 16 and 16A
of Title 48 of the Official Code of Georgia Annotated, is passed, becomes law,
and becomes effective on or before June 30, 2007; otherwise, this Act shall be
void and shall be automatically repealed on July 1, 2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.