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GA HB412
Bill
Status
Engrossed
2/25/2014
Primary Sponsor
Brett Harrell
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AI Summary
- Allows taxpayers, at the discretion of the county tax commissioner, to opt in to receiving tax bills, delinquent notices, and notices of taxes due via electronic transmission instead of paper bills sent by first-class mail
- Requires electronic transmissions to include "STATUTORY ELECTRONIC SERVICE" in capital letters in the subject line, with the transmission date serving as the official postmark
- Mandates that if an electronic transmission proves undeliverable, the tax commissioner must mail a paper bill or notice to the taxpayer's address of record in the county board of tax assessors' records
- Directs the state commissioner to develop and provide a standard form for taxpayers to elect electronic delivery, which the local tax commissioner must retain on file
- Preserves the existing 60-day grace period from date of postmark for taxpayers to pay taxes due before interest accrues, now applying equally to electronically delivered notices
Legislative Description
Revenue and taxation; option to taxpayer to receive bills or subsequent notices via electronic transmission; provide
Last Action
Senate Read and Referred
2/26/2014
Full Bill Text
No bill text available