07 LC 21
9342
House
Bill 594
By:
Representative Sims of the
119th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-18 of the Official Code of Georgia Annotated, relating
to the time for making tax returns, so as to provide that the governing
authority of a county may by ordinance establish a time for making tax returns
different from the time provided by general law; to provide an effective date;
to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-18 of the Official Code of Georgia Annotated, relating to the time
for making tax returns, is amended by revising subsection (b) as
follows:
"(b)
Notwithstanding
the provisions of subsection (a) of this Code section, the governing authority
of a county may provide by ordinance that the tax commissioner or tax receiver
shall close his or her books for the return of taxes on March
1.
Reserved."
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laws and parts of laws in conflict with this Act are repealed.