Senate
Leadership | Committees | Senators
| Legislation |
House
Leadership | Committees | Representatives
Georgia General Assembly
HB1449.html
02 LC 18 1323

House Bill 1449
By: Representatives Hammontree of the 4th, Hudgens of the 24th, Williams of the 5th, McBee of the 88th and Heard of the 89th



A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-5-18 of the Official Code of Georgia Annotated, relating to the time for making tax returns, so as to change the provisions relating to population brackets and the census relative to the time for making tax returns in certain counties; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.
Code Section 48-5-18 of the Official Code of Georgia Annotated, relating to the time for making tax returns, is amended by striking subsection (h) of said Code section and inserting in its place a new subsection (h) to read as follows:
"(h) In all counties having a population of not less than 81,300 100,000 nor more than 89,000 103,000 according to the United States decennial census of 1990 2000 or any future such census, the officer authorized to receive tax returns shall open his books for the return of taxes on January 1 and shall close them on March 1 of each year."

SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.