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GA HB975
Bill
Status
Introduced
2/10/2014
Primary Sponsor
John Carson
Click for details
AI Summary
- Amends O.C.G.A. § 48-2-52 to broaden the scope of who can be held personally liable for trust fund taxes by replacing a specific list of roles (corporate officers/employees, LLC members/managers, LLP partners) with the general term "person"
- Personal liability applies to any person who has control of, supervision of, or responsibility for collecting taxes or other amounts from purchasers or employees and accounting for and paying those amounts to the commissioner
- Liable persons include those who willfully fail to collect or truthfully account for and pay over taxes, or who willfully attempt to evade or defeat any tax obligation
- Personally liable individuals owe an amount equal to the amount evaded, not collected, not accounted for, or not paid over
- Effective upon approval by the Governor or upon becoming law without such approval
Legislative Description
Trust fund taxes; personal liability of persons responsible for tax collection and remittance; revise provisions
Last Action
House Second Readers
2/17/2014
Full Bill Text
No bill text available