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04 LC 18 3099/AP
House Bill 1239 (AS PASSED HOUSE
AND SENATE)
By: Representatives Royal of the 140th, O`Neal of the 117th, Sims of the 130th, and Borders of the 142nd
By: Representatives Royal of the 140th, O`Neal of the 117th, Sims of the 130th, and Borders of the 142nd
A BILL TO BE
ENTITLED
AN ACT
AN ACT
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 provide for additional restrictions with respect to certain
refunds; to provide an effective date; to provide for applicability; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 2 of Chapter 2 of Title 48 of the Official Code of
Georgia Annotated, relating to state administration of revenue and taxation, is
amended by adding a new Code section immediately following Code Section 48-2-35,
to be designated Code Section 48-2-35.1, to read as
follows:
"48-2-35.1.
If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or taxable services without the payment of sales and use tax has not been obtained and used prior to purchasing such tangible personal property or taxable services, a refund of sales and use taxes shall be made without interest."
"48-2-35.1.
If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or taxable services without the payment of sales and use tax has not been obtained and used prior to purchasing such tangible personal property or taxable services, a refund of sales and use taxes shall be made without interest."
SECTION 2.
This Act shall become effective on July 1, 2004, and shall
be applicable to any sales and use tax refund claim filed on or after that
date.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.