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03 LC 18 2460/AP
House Bill 469 (AS PASSED HOUSE
AND SENATE)
By: Representative Jamieson of the 22nd
By: Representative Jamieson of the 22nd
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Code Section 48-2-35 of the Official Code of
Georgia Annotated, relating to tax refunds, so as to increase the period of time
during which certain income tax refunds may be claimed; 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.
Code Section 48-2-35 of the Official Code of Georgia
Annotated, relating to tax refunds, is amended by striking paragraph (1) of
subsection (b) and inserting in its place a new paragraph (1) to read as
follows:
"(b)(1)(A) A claim for refund of a tax or fee erroneously or illegally assessed and collected may be made by the taxpayer at any time within three years after:
(i) Thethe date
of the payment of the tax or fee to the commissioner.;
or
(ii) In the case of income taxes, the later of the date of the payment of the tax or fee to the commissioner or the due date for filling the applicable income tax return, including any extensions which have been granted.
(B) Each claim shall be filed in writing in the form and containing such information as the commissioner may reasonably require and shall include a summary statement of the grounds upon which the taxpayer relies. Should any person be prevented from filing such an application because ofhis own or his
counsel´s
service of such person or such
person´s
counsel in the armed forces during such period, the period of limitation
shall date from his or his
counsel´s
discharge from the service the discharge of such person or such
person´s
counsel from such
service."
"(b)(1)(A) A claim for refund of a tax or fee erroneously or illegally assessed and collected may be made by the taxpayer at any time within three years after:
(i) The
(ii) In the case of income taxes, the later of the date of the payment of the tax or fee to the commissioner or the due date for filling the applicable income tax return, including any extensions which have been granted.
(B) Each claim shall be filed in writing in the form and containing such information as the commissioner may reasonably require and shall include a summary statement of the grounds upon which the taxpayer relies. Should any person be prevented from filing such an application because of
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval and shall be applicable
to all taxable years beginning on or after January 1, 2003.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.