10 LC 18
8766
House
Bill 962
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 5 of Chapter 7 of Title 48 of the Official Code of Georgia
Annotated, relating to current income tax payment, so as to change the
provisions regarding refund checks; to provide an effective date; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
5 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating
to current income tax payment, is amended by revising paragraph (2) of
subsection (b) of Code Section 48-7-112, relating to employee refunds and
credits, to read as follows:
"(2)
A refund shall be deemed to have been made when the commissioner issues a check
for the refund payable to the claimant. The record in the office of the
commissioner as to the time of issuance of the refund shall be prima-facie
evidence of the time the refund is made. Whenever a check is issued for a
refund claimed or shown due on a final return
and no
separate claim has been filed for the
refund, the check shall be sent by
first-class mail to the claimant at the address shown on the return in an
envelope instructing return of the envelope if not delivered in ten days. The
commissioner shall publish the names of claimants whose checks are returned.
If a refund
check is not claimed in accordance with the commissioner's instructions within
90 days after the publication, the refund claim covered by the check shall be
deemed to have been abandoned. Any refund check which is not presented for
payment within 180 days after the date of the check shall be void and the refund
claim covered by the check shall be deemed to have been abandoned. When any
claim for refund has been abandoned, any funds which may have been designated or
set aside for its payment shall be returned to the Office of Treasury and Fiscal
Services and the claimant's right to the refund shall be barred. This
subsection shall not apply to a claim for refund filed with, but separately
from, a final return under general law and shall not affect the period of
limitations allowed by general law applicable to a claim for refund when filed
separately from a final
return."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.