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03 LC 18 2105
House Bill 48
By: Representatives Jamieson of the 22nd, Royal of the 140th, Houston of the 139th, Buck of the 112th and Sims of the 130th
By: Representatives Jamieson of the 22nd, Royal of the 140th, Houston of the 139th, Buck of the 112th and Sims of the 130th
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 the date of the payment of the tax or fee to the commissioner except as otherwise provided in subparagraph (B) of this paragraph.
(B) A claim for a refund of income taxes erroneously or illegally assessed and collected may be made by the taxpayer at any time within a three_year period ending after the date of the filing of the applicable income tax return, including any extensions which have been granted. In the case where an income tax return was filed prior to its original due date and where no extension has been granted, such three_year period shall end on the three year anniversary date of the original due date of such return.
(C) 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 the discharge of such person or such
person´s counsel from the 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 the date of the payment of the tax or fee to the commissioner except as otherwise provided in subparagraph (B) of this paragraph.
(B) A claim for a refund of income taxes erroneously or illegally assessed and collected may be made by the taxpayer at any time within a three_year period ending after the date of the filing of the applicable income tax return, including any extensions which have been granted. In the case where an income tax return was filed prior to its original due date and where no extension has been granted, such three_year period shall end on the three year anniversary date of the original due date of such return.
(C) 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.