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HR 59 - Tax relief; authorize General Assembly provide by law - CA

Williams, Jeffrey L (83rd)

Status Summary	HC:	W&M	SC:		FR:	01/25/99	LA:	01/26/99	H - Read 2nd Time

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to authorize the General Assembly to provide by general law for tax credits, tax refunds, or other relief of tax liability; and for other purposes.

HR 59                                              LC 18 8826 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to 
  1- 2  authorize the General Assembly to provide by general law for 
  1- 3  tax credits, tax refunds, or other relief of tax liability; 
  1- 4  to provide for conditions and limitations; to provide for 
  1- 5  the submission of this amendment for ratification or 
  1- 6  rejection; and for other purposes. 
 
  1- 7       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Article VII, Section I of the Constitution is amended by 
  1-10  striking Paragraph I and inserting in its place a new 
  1-11  Paragraph I to read as follows: 
 
  1-12      "Paragraph I. Taxation; limitations; on grants of tax 
  1-13    powers refunds and credits.  The (a) Except as otherwise 
  1-14    provided in subparagraph (b) of this Paragraph, the state 
  1-15    may not suspend or irrevocably give, grant, limit, or 
  1-16    restrain the right of taxation and all laws, grants, 
  1-17    contracts, and other acts to effect any of these purposes 
  1-18    are null and void.  Except as otherwise provided in this 
  1-19    Constitution, the right of taxation shall always be under 
  1-20    the complete control of the state. 
 
  1-21      (b) The General Assembly may provide by general law for 
  1-22    tax credits, tax refunds, or other relief of tax liability 
  1-23    or other obligations owed by a class of taxpayers, which 
  1-24    credits, refunds, or other relief do not exceed the total 
  1-25    amount of taxes due and payable by a taxpayer during a 
  1-26    taxable year to the state and its political subdivisions. 
  1-27    Any such credit, refund, or other relief shall not 
  1-28    constitute a gratuity under Article III, Section VI, 
  1-29    Paragraph VI." 
 
  1-30                           SECTION 2. 
 
  1-31  The above proposed amendment to the Constitution shall be 
  1-32  published and submitted as provided in Article X, Section I, 
  1-33  Paragraph II of the Constitution. 
 
  1-34  The ballot submitting the above proposed amendment shall 
  1-35  have written or printed thereon the following: 
 
 
                                 -1- 
 
 
 
  2- 1    "(  ) YES Shall the Constitution be amended so as to 
  2- 2              authorize the General Assembly to provide by 
  2- 3     (  ) NO  general law for tax credits, tax refunds, or 
  2- 4              other relief of tax liability?" 
 
  2- 5  All persons desiring to vote in favor of ratifying the 
  2- 6  proposed amendment shall vote "Yes."  All persons desiring 
  2- 7  to vote against ratifying the proposed amendment shall vote 
  2- 8  "No." 
 
  2- 9  If such amendment shall be ratified as provided in said 
  2-10  Paragraph of the Constitution, it shall become a part of the 
  2-11  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-