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| Georgia General Assembly |
HB62.html
House Bill
62
By: Representatives Buck of the 135th,
Royal of the 164th, Jamieson of the 22nd, Skipper of the
137th, Heard of the 89th and others
A BILL TO BE
ENTITLED
AN ACT
To amend Chapter 2 of Title 48 of the Official Code
of Georgia Annotated, relating to state administration and enforcement regarding
revenue and taxation, so as to change certain provisions regarding the
Department of Revenue; to provide an effective date; to repeal conflicting laws;
and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Chapter 2 of Title 48 of the Official Code of Georgia
Annotated, relating to state administration and enforcement regarding revenue
and taxation, is amended by striking Code Section 48-2-1, relating to the
Department of Revenue, and inserting in its place a new Code Section 48-2-1 to
read as follows:
“48-2-1.
The Department of Revenue is created and shall be
under the direction of the state revenue commissioner. Except as otherwise
expressly provided for by law, the department shall administer and enforce the
revenue laws of this state and such other laws as may be specifically assigned
by law to the department or to the commissioner. The official and legal office
of the department and of the commissioner shall be in Fulton
County.”
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.