| HB 60 - Taxes; forms of payment; amend provisions |
First Reader Summary
A BILL to amend Article 2 of Chapter 2 of Title 48 of the
Official Code of Georgia Annotated, relating to state
administration of revenue and taxation, so as to change certain
provisions with respect to authorized forms of payment; and for
other purposes.
| House |
Action |
Senate |
| 1/13/99 |
Read 1st Time |
|
| 1/14/99 |
Read 2nd Time |
|
HB 60 LC 18 9124
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Article 2 of Chapter 2 of Title 48 of the Official
1- 2 Code of Georgia Annotated, relating to state administration
1- 3 of revenue and taxation, so as to change certain provisions
1- 4 with respect to authorized forms of payment; to repeal
1- 5 conflicting laws; and for other purposes.
1- 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1- 7 SECTION 1.
1- 8 Article 2 of Chapter 2 of Title 48 of the Official Code of
1- 9 Georgia Annotated, relating to state administration of
1-10 revenue and taxation, is amended by striking Code Section
1-11 48-2-32, relating to forms of payment, which reads as
1-12 follows:
1-13 "48-2-32.
1-14 (a) The commissioner may receive in payment of taxes and
1-15 license fees personal, company, certified, treasurer's,
1-16 and cashier's checks and bank, postal, and express money
1-17 orders to the extent and under the conditions which he may
1-18 reasonably prescribe by regulations or instructions.
1-19 (b) A check or money order, when authorized, shall be
1-20 deemed to be payment as of the time it is received by the
1-21 commissioner, provided the check or money order is duly
1-22 paid upon presentation to the drawee. The time of receipt
1-23 as shown by the records of the department shall be prima
1-24 facie correct as to the time of actual receipt.
1-25 (c) If a check or money order so received is not duly
1-26 paid, the person on whose account the check or money order
1-27 was tendered shall remain liable for the payment of the
1-28 tax or license fee and for all legal penalties and
1-29 additions to the same extent as if the check or money
1-30 order had not been tendered. Delay in the presentation
1-31 for payment of the check or money order shall not absolve
1-32 the person of this liability.
-1-
2- 1 (d) If any certified, treasurer's, or cashier's check or
2- 2 money order so received is not duly paid, the state, in
2- 3 addition to its right to exact payment from the party
2- 4 originally obligated therefor, shall have a lien for the
2- 5 amount of the check or money order upon all assets of the
2- 6 bank or trust company on which drawn or for the amount of
2- 7 the money order upon all the assets of the issuer of the
2- 8 money order. The amount of the check or money order shall
2- 9 be paid out of such assets in preference to any other
2-10 claims whatsoever against the banker or issuer.
2-11 (e)(1) On and after July 1, 1991, if any check or money
2-12 order tendered to the commissioner in payment of any tax
2-13 or license fee is not duly paid when presented to the
2-14 drawee or issuer for payment, there shall be paid by the
2-15 person who tendered the check or money order upon notice
2-16 and demand of the commissioner or his delegate, in the
2-17 same manner as tax, a penalty in an amount equal to 2
2-18 percent of the amount of the check or money order,
2-19 unless the amount of the check or money order is less
2-20 than $750.00, in which case the penalty under this Code
2-21 section shall be $15.00 or the amount of the check or
2-22 money order, whichever is less. This penalty shall be
2-23 in addition to any other penalties provided by law.
2-24 (2) This subsection shall not apply if the person who
2-25 tendered the check or money order shows to the
2-26 commissioner's reasonable satisfaction that the check or
2-27 money order was tendered in good faith and with
2-28 reasonable cause to believe it would be duly paid.
2-29 (f)(1) As used in this subsection, the term 'electronic
2-30 funds transfer' means a method of making financial
2-31 payments from one party to another through a series of
2-32 instructions and messages communicated electronically,
2-33 via computer, among financial institutions. Such term
2-34 shall not include the electronic filing of tax returns.
2-35 (2) The commissioner may require that any person or
2-36 business owing more than $10,000.00 in connection with
2-37 any return, report, or other document required to be
2-38 filed with the department on or after July 1, 1992,
2-39 shall pay any such sales tax, withholding tax, motor
2-40 fuel distributor tax, corporate estimated income tax, or
2-41 individual estimated income tax liability to the state
2-42 by electronic funds transfer so that the state receives
2-43 collectable funds on the date such payment is required
2-44 to be made. In emergency situations, the commissioner
-2-
3- 1 may authorize alternative means of payment in funds
3- 2 immediately available to the state on the date of
3- 3 payment.
3- 4 (3) The commissioner is specifically authorized to
3- 5 establish due dates and times for the initiation of
3- 6 electronic payments, establish an implementation
3- 7 schedule, promulgate regulations, and prescribe rules
3- 8 and procedures to implement this subsection.
3- 9 (4) A penalty of 10 percent of the amount due shall be
3-10 added to any timely payment which is made in other than
3-11 immediately available funds which are specified by
3-12 regulation of the commissioner unless the commissioner
3-13 has authorized an alternate means of payment in an
3-14 emergency.
3-15 (5) In addition to authority granted in Code Section
3-16 48-2-40, the commissioner is authorized to waive the
3-17 collection of interest on electronic funds transfer
3-18 payments, not to exceed the first two scheduled
3-19 payments, whenever and to the extent that the
3-20 commissioner reasonably determines that the default
3-21 giving rise to the interest charge was due to reasonable
3-22 cause and not due to gross or willful neglect or
3-23 disregard of this subsection or regulations or
3-24 instructions issued pursuant to this subsection.
3-25 (6) Notwithstanding any provision of law to the
3-26 contrary, the commissioner is authorized to promulgate
3-27 rules and regulations setting forth the requirements for
3-28 electronically transmitting all required returns,
3-29 reports, or other documents required to be filed with
3-30 taxes paid by electronic funds transfer.",
3-31 and inserting in its place a new Code Section 48-2-32 to
3-32 read as follows:
3-33 "48-2-32.
3-34 (a) The commissioner may receive in payment of taxes and
3-35 license fees personal, company, certified, treasurer's,
3-36 and cashier's checks and bank, postal, and express money
3-37 orders to the extent and under the conditions which he may
3-38 reasonably prescribe by regulations or instructions.
3-39 (b) A check or money order, when authorized, shall be
3-40 deemed to be payment as of the time it is received by the
3-41 commissioner, provided the check or money order is duly
3-42 paid upon presentation to the drawee. The time of receipt
-3-
4- 1 as shown by the records of the department shall be prima
4- 2 facie correct as to the time of actual receipt.
4- 3 (c) If a check or money order so received is not duly
4- 4 paid, the person on whose account the check or money order
4- 5 was tendered shall remain liable for the payment of the
4- 6 tax or license fee and for all legal penalties and
4- 7 additions to the same extent as if the check or money
4- 8 order had not been tendered. Delay in the presentation
4- 9 for payment of the check or money order shall not absolve
4-10 the person of this liability.
4-11 (d) If any certified, treasurer's, or cashier's check or
4-12 money order so received is not duly paid, the state, in
4-13 addition to its right to exact payment from the party
4-14 originally obligated therefor, shall have a lien for the
4-15 amount of the check or money order upon all assets of the
4-16 bank or trust company on which drawn or for the amount of
4-17 the money order upon all the assets of the issuer of the
4-18 money order. The amount of the check or money order shall
4-19 be paid out of such assets in preference to any other
4-20 claims whatsoever against the banker or issuer.
4-21 (e)(1) On and after July 1, 1991, if any check or money
4-22 order tendered to the commissioner in payment of any tax
4-23 or license fee is not duly paid when presented to the
4-24 drawee or issuer for payment, there shall be paid by the
4-25 person who tendered the check or money order upon notice
4-26 and demand of the commissioner or his delegate, in the
4-27 same manner as tax, a penalty in an amount equal to 2
4-28 percent of the amount of the check or money order,
4-29 unless the amount of the check or money order is less
4-30 than $750.00, in which case the penalty under this Code
4-31 section shall be $15.00 or the amount of the check or
4-32 money order, whichever is less. This penalty shall be
4-33 in addition to any other penalties provided by law.
4-34 (2) This subsection shall not apply if the person who
4-35 tendered the check or money order shows to the
4-36 commissioner's reasonable satisfaction that the check or
4-37 money order was tendered in good faith and with
4-38 reasonable cause to believe it would be duly paid.
4-39 (f)(1) As used in this subsection, the term 'electronic
4-40 funds transfer' means a method of making financial
4-41 payments from one party to another through a series of
4-42 instructions and messages communicated electronically,
-4-
5- 1 via computer, among financial institutions. Such term
5- 2 shall not include the electronic filing of tax returns.
5- 3 (2) The commissioner may require that any person or
5- 4 business owing more than $10,000.00 in connection with
5- 5 any return, report, or other document required to be
5- 6 filed with the department on or after July 1, 1992,
5- 7 shall pay any such sales tax, withholding tax, motor
5- 8 fuel distributor tax, corporate estimated income tax, or
5- 9 individual estimated income tax liability to the state
5-10 by electronic funds transfer so that the state receives
5-11 collectable funds on the date such payment is required
5-12 to be made. In emergency situations, the commissioner
5-13 may authorize alternative means of payment in funds
5-14 immediately available to the state on the date of
5-15 payment.
5-16 (3) The commissioner is specifically authorized to
5-17 establish due dates and times for the initiation of
5-18 electronic payments, establish an implementation
5-19 schedule, promulgate regulations, and prescribe rules
5-20 and procedures to implement this subsection.
5-21 (4) A penalty of 10 percent of the amount due shall be
5-22 added to any timely payment which is made in other than
5-23 immediately available funds which are specified by
5-24 regulation of the commissioner unless the commissioner
5-25 has authorized an alternate means of payment in an
5-26 emergency.
5-27 (5) In addition to authority granted in Code Section
5-28 48-2-40, the commissioner is authorized to waive the
5-29 collection of interest on electronic funds transfer
5-30 payments, not to exceed the first two scheduled
5-31 payments, whenever and to the extent that the
5-32 commissioner reasonably determines that the default
5-33 giving rise to the interest charge was due to reasonable
5-34 cause and not due to gross or willful neglect or
5-35 disregard of this subsection or regulations or
5-36 instructions issued pursuant to this subsection.
5-37 (6) Notwithstanding any provision of law to the
5-38 contrary, the commissioner is authorized to promulgate
5-39 rules and regulations setting forth the requirements for
5-40 electronically transmitting all required returns,
5-41 reports, or other documents required to be filed with
5-42 taxes paid by electronic funds transfer."
-5-
6- 1 SECTION 2.
6- 2 All laws and parts of laws in conflict with this Act are
6- 3 repealed.
-6-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 02/24/99
