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GA HB1526
Bill
Status
Introduced
4/29/2010
Primary Sponsor
Stacey Abrams
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AI Summary
- Establishes an additional one-time tax amnesty program under Georgia's Tax Amnesty Program Act, covering outstanding state tax liabilities for taxable periods from January 1, 1991, through December 31, 2008, with all penalties waived upon voluntary payment of taxes and interest owed
- Requires the additional tax amnesty program to begin by October 31, 2008, and be completed no later than December 31, 2008, applying to all taxes administered by the commissioner except property taxes under Chapters 5 and 6
- Creates an additional one-time property tax amnesty program allowing local governing authorities to waive, in whole or in part, penalties and interest on outstanding ad valorem tax liabilities for tax years from January 1, 1994, through December 31, 2008
- Authorizes post-amnesty collection fees of 20 percent or 50 percent on deficiencies assessed after the amnesty period for state taxes, and up to 50 percent for property taxes, with waivers available where deficiencies were not due to negligence, intentional disregard, or fraud
- Exempts from collection fees any accounts under protest or appeal at the amnesty period's expiration, accounts with existing payment agreements, and taxes paid under the amnesty program itself
Legislative Description
Tax Amnesty Program Act; additional amnesty periods; provisions
Last Action
House Hopper
4/29/2010
Full Bill Text
No bill text available