07 LC 25 4870S (SCS)
Senate
Bill 132
By:
Senators Tarver of the 22nd, Powell of the 23rd, Brown of the 26th and Williams
of the 19th
AS
PASSED SENATE
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 subsections (a) and (b) as
follows:
"(a)
Except as otherwise provided in this Code section, each tax commissioner and tax
receiver shall open his
or
her books for the return of taxes on
January 1 and shall close his
or
her books on April 1 of each
year.
(b)
Reserved.
Notwithstanding
any other provision of this Code section, the General Assembly may by local law
provide that the person authorized to receive tax returns shall open his or her
books for the return of taxes on January 1 and shall close his or her books on
March 1 of each year."
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laws and parts of laws in conflict with this Act are repealed.