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GA SB371
Bill
Status
Passed
5/7/2018
Primary Sponsor
Lee Anderson
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AI Summary
- Repeals the prior provision that limited state tax return information sharing to municipalities with populations of 350,000 or more, and replaces it with a new framework allowing any county, consolidated government, or municipality to request vendor sales tax certificate information from the state revenue commissioner by resolution of its governing authority
- Designated local finance officers or taxing officials receiving the information are prohibited from contacting any taxpayer identified in the confidential data, but may request the commissioner to validate that a taxpayer's sales and use taxes are being remitted to the correct political subdivision; the commissioner must respond within 30 days
- Confidential tax information may only be disclosed to members of the local governing authority during executive session, and members with conflicts of interest—such as engaging in similar business or having a financial interest—must recuse themselves
- Unlawful disclosure of confidential tax information is a criminal offense carrying the same penalties that apply to a state Department of Revenue employee convicted of divulging such information
- The commissioner may charge a nominal fee not exceeding the actual cost of furnishing the information, in addition to the existing 1 percent administrative fee for collecting local sales and use taxes
Legislative Description
Taxes; furnishing of sales and use tax information to municipalities and counties; change provisions
Last Action
Act 441
5/7/2018
Full Bill Text
No bill text available