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GA HB658

Bill

Official Source

Status

Passed

4/28/2014

Primary Sponsor

B.J. Pak

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • Repeals Georgia's existing estate tax chapter (Chapter 12 of Title 48) and replaces it with a new chapter prohibiting the levy or collection of state estate taxes effective July 1, 2014
  • Eliminates the requirement to file state estate tax returns on and after July 1, 2014
  • Preserves all tax, penalty, interest liabilities, and refund eligibility for taxable years prior to July 1, 2014, under the laws as they existed before that date
  • Maintains all prosecutions, punishments, penalties, administrative proceedings, remedies, and civil actions related to violations committed before July 1, 2014
  • Becomes effective immediately upon the Governor's approval or upon becoming law without such approval

Legislative Description

Revenue and taxation; repeal Chapter 12 relating to estate tax

Last Action

Effective Date

4/28/2014

Full Bill Text

No bill text available