HB 446 - Sales and use tax; bad debt deductions; accrual basis; change provisions
Sponsored By
Committees
- HC:W&M
- SC:
Current Status
02/15/07 - House Second ReadersFirst Reader Summary
A BILL to be entitled an Act to amend Code Section 48-8-45 of the Official Code of Georgia Annotated, relating to sales and use tax reporting of sales and deductibility of bad debts, so as to change provisions relating to deductions of bad debts by persons reporting on an accrual basis; to authorize refunds as well as deductions; to provide for claims to be filed by certain affiliated groups; to provide for related matters; to repeal conflicting laws; and for other purposes.
Status History
| Date | Action |
|---|---|
| 02/14/2007 | House First Readers |
| 02/15/2007 | House Second Readers |