07 LC 21
9175
Senate
Bill 132
By:
Senators Tarver of the 22nd, Powell of the 23rd, Brown of the 26th and Williams
of the 19th
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 General Assembly
may, by local law, 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 General Assembly may
by local law provide for the time when a tax commissioner or tax receiver shall
open and close his or her books for the return of
taxes.
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laws and parts of laws in conflict with this Act are repealed.