08 LC 18
7330
House
Bill 1379
By:
Representative Franklin of the
43rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for tax amnesty for all persons residing in
certain geographic areas of this state; to provide for a definition; to provide
for collection of taxes and enforcement of all revenue laws of this state on or
after January 1, 2009; to provide for related matters, to provide for a
contingent effective date; to provide for automatic repeal under certain
circumstances; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by adding a new chapter to read as follows:
"CHAPTER
16B
48-16B-1.
As
used in this chapter, the term 'reclaimed geographic area' means the geographic
area located between the true and correct northern boundary of this state at the
35th parallel and the wrongly surveyed and erroneously marked boundary of the
flawed 1818 survey which has never been accepted by this state as its northern
boundary.
48-16B-2.
Pursuant
to Article III, Section VI, Paragraph VI(i) of the Constitution, tax amnesty is
granted for all persons of this state residing in the reclaimed geographic area
of this state. Such amnesty shall not include any taxable event occurring on or
after January 1, 2009, or taxable year beginning on or after January 1,
2009.
48-16B-3.
On
or after January 1, 2009, all revenue laws of this state shall be enforced
within the reclaimed geographic area of this state. It shall be the affirmative
duty of the state revenue commissioner and the taxing officials of each local
government to enforce such laws and provide for the proper levy and collection
of all taxation due and collectable under the Constitution and laws of this
state."
SECTION
2.
This
Act shall become effective on January 1, 2009, and shall be applicable to all
taxable years beginning on or after January 1, 2009; provided, however, that
this Act shall only become effective on January 1, 2009, upon the ratification
of a resolution at the November, 2008, state-wide general election, which
resolution amends the Constitution so as to provide for tax amnesty for all
persons residing in the reclaimed geographic area of this state. If such
resolution is not so ratified, this Act shall not become effective and shall
stand repealed in its entirety on January 1, 2009.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.