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03 LC 18 2666S
The House Committee on Ways and Means offers the following substitute to HB 68:
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 refunds of taxes and fees that are erroneously or
illegally assessed and collected by the state revenue commissioner, so as to
provide that a claim for refund may not be submitted by a taxpayer on behalf of
a class of other taxpayers alleged to be similarly situated; to provide that an
action for refund may not be brought by a taxpayer on behalf of such a class; 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 refunds of taxes and fees that are erroneously or
illegally assessed and collected by the state revenue commissioner, is amended
by striking paragraph (1) of subsection (b) and and inserting in its place a new
paragraph (1) to read as
follows:
"(b)(1) 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. 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 his own or his counsel´s service in the armed forces during such period, the period of limitation shall date from his or his counsel´s discharge from the service. A claim for refund may not be submitted by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated."
"(b)(1) 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. 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 his own or his counsel´s service in the armed forces during such period, the period of limitation shall date from his or his counsel´s discharge from the service. A claim for refund may not be submitted by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated."
SECTION 2.
Said Code section is further amended in subsection (b) by
redesignating paragraph (5) as paragraph (6) and inserting a new paragraph (5)
to read as
follows:
"(5) An action for a refund pursuant to paragraph (4) of this subsection may not be brought by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated."
"(5) An action for a refund pursuant to paragraph (4) of this subsection may not be brought by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated."
SECTION 3.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval and shall apply to all
refund claims under Code Section 48_2_35 pending on such effective date and to
all claims for refunds filed or actions for refunds brought pursuant to Code
Section 48_2_35 on or after such effective date.
SECTION 4.
All laws and parts of laws in conflict with this Act are
repealed.