Bill Text: GA HB982 | 2009-2010 | Regular Session | Engrossed
Bill Title: Revenue and taxation; administrative garnishment; comprehensive revisions
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2010-04-29 - House Reconsidered [HB982 Detail]
Download: Georgia-2009-HB982-Engrossed.html
10 HB 982/FA
House
Bill 982 (AM)
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Titles 48 and 50 of the Official Code of Georgia Annotated, relating,
respectively, to revenue and taxation and state government, so as to provide for
comprehensive provisions regarding administrative garnishment; to provide for
procedures, conditions, and limitations; to provide for powers, duties, and
authority of the state revenue commissioner and the Department of Revenue; to
provide for an effective date; 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 paragraph in subsection (c) of Code Section 48-2-55,
relating to attachment and garnishment, to read as follows:
"(3)
Within at least six months of, and no less than 30 days before, a levy, the
commissioner shall provide a balance due notice to the taxpayer by first-class
mail addressed to the taxpayer's last known address as shown on the records of
the department. The notice shall identify the state tax executions issued
against the taxpayer, state the total amount necessary to fully satisfy the tax
executions as of the date of the notice, provide the taxpayer an opportunity to
pay the total amount due within a certain time period not less than 30 days, and
state that the department may levy and seize the taxpayer's property and rights
to property if full payment is not received within that time
period."
SECTION
2.
Said
title is further amended in said Code section by adding a new subsection to read
as follows:
"(g)(1)
Notwithstanding any other provision of this Code section which provides for the
attachment, garnishment, or levy against property, rights to property, or money,
the department may use the administrative garnishment process established in
this subsection to collect from a delinquent taxpayer any delinquent taxes,
fees, license fees, penalties, interest, or collection costs due the state that
are imposed by this title or which the commissioner or the department is
responsible for collecting under any other law.
(2)(A)
The department may initiate an administrative garnishment to have property or
rights to property belonging to the delinquent taxpayer, or wages or other
compensation due the delinquent taxpayer, assigned by the garnishee to the
department up to the amount of the full debt to be collected by the
department.
(B)
Notwithstanding this Code section, the exemptions from garnishment required or
allowed by law, including, but not limited to, exemptions provided by Code
Sections 18-4-20 and 18-4-22, shall be applicable to an administrative
garnishment.
(3)(A)
The department shall send a summons of administrative garnishment to the
garnishee no earlier than 30 days after the delinquent taxpayer has waived or
exhausted administrative or judicial remedies regarding the underlying tax
assessment. Such summons shall be sent by registered or certified mail or
statutory overnight delivery, return receipt requested. The return receipt
indicating receipt by the garnishee shall be deemed notice to the garnishee. If
the garnishee refuses to accept such service, the summons may be served under
any other method of lawful service, and the garnishee shall be personally liable
to the commissioner for a sum equal to the actual costs incurred to serve the
summons of garnishment, which shall be assessed and collected in the same manner
as other taxes administered by the department.
(B)
Not more than three business days after the summons of administrative
garnishment is sent to the garnishee, the department shall send a written notice
of the summons to the delinquent taxpayer at the taxpayer's last known address
by registered or certified mail or statutory overnight delivery, return receipt
requested. Either the return receipt indicating receipt by the taxpayer or
evidence of the taxpayer's refusal to accept such registered or certified mail
or statutory overnight delivery addressed to the taxpayer shall be deemed notice
to the taxpayer. The department may also effect service on the taxpayer using
one of the methods set forth in Code Section 18-4-64.
(4)(A)
Upon receipt of a notice of administrative garnishment from the department, a
garnishee shall immediately give effect to the administrative garnishment and
hold whatever property, rights to property, or money belonging to the delinquent
taxpayer to the extent of the debt indicated in the notice from the
department.
(B)
Unless notified by the department of an appeal of the administrative garnishment
by the delinquent taxpayer, the garnishee shall send the department a response
stating what money or other property is subject to the garnishment and shall
begin forwarding to the department the delinquent taxpayer's property, rights to
property, or money, to the extent required in the notice, no later than 45 days
after the garnishee receives the summons of administrative
garnishment.
(C)
Any garnishee who willfully fails or refuses to surrender any property, rights
to property, or money subject to administrative garnishment shall be personally
liable to the commissioner for a sum equal to the value of the property, rights
to property, or money not so surrendered but not exceeding the amount of the
tax, interest, and penalties for the collection of which such administrative
garnishment has been made, together with costs and interest at the rate
specified in Code Section 48-2-40 from the date of such garnishment. The
liability imposed in this subparagraph shall be paid upon notice and demand by
the commissioner or the commissioner's delegate and shall be assessed and
collected in the same manner, with the same protest and appeal rights, as other
taxes administered by the commissioner. Any amount other than costs recovered
under this subparagraph shall be credited against the delinquent taxpayer's
liability for the collection of which such garnishment was made.
(D)
Any garnishee who, upon service of an administrative garnishment by the
commissioner or the commissioner's authorized representative, surrenders such
property, rights to property, or money or otherwise discharges such obligation
to the commissioner or the commissioner's authorized representative shall be
discharged from any obligation or liability to the delinquent taxpayer with
respect to such property, rights to property, or money arising from such
surrender or payment.
(5)(A)
A delinquent taxpayer shall have 15 days from receipt of the notice of summons
to either administratively appeal the garnishment in writing to the department
or to appeal to the superior court under Code Section 48-2-59.
(B)
Upon receipt of a written administrative appeal, the department shall review the
facts of the administrative garnishment and, if requested by the taxpayer, hold
a hearing. Only a mistake of fact, including, but not limited to, a mistake in
the identity of the delinquent taxpayer or a mistake in the amount owed to or
being collected by the department shall be considered as a reason to dismiss or
modify the administrative garnishment.
(C)
The department shall have ten days after receipt of a written administrative
appeal and hearing, if applicable, to issue a final determination. The
delinquent taxpayer may appeal any final determination to the superior court
under Code Section 48-2-59 within 30 days of receipt of the final
determination.
(D)
A challenge to an administrative action under this subsection shall not extend
or reopen the statute of limitations to protest other departmental actions or to
contest the amount or validity of the tax.
(6)(A)
A summons of administrative garnishment given to the delinquent taxpayer is
effective without the serving of another notice until the earliest of either the
date that the debt owed to the department is paid in full or the date that the
delinquent taxpayer receives notice that the garnishment shall
cease.
(B)
Cessation of the administrative garnishment shall not affect the delinquent
taxpayer's duties and liabilities respecting the property already withheld
pursuant to the administrative
garnishment."
SECTION
3.
Title
50 of the Official Code of Georgia Annotated, relating to state government, is
amended by revising paragraph (1) of Code Section 50-13-2, relating to
definitions regarding administrative procedure, to read as follows:
"(1)
'Agency' means each state board, bureau, commission, department, activity, or
officer authorized by law expressly to make rules and regulations or to
determine contested cases, except the General Assembly; the judiciary; the
Governor; the State Board of Pardons and Paroles; the State Financing and
Investment Commission; the State Properties Commission; the Board of Bar
Examiners; the Board of Corrections and its penal institutions; the State Board
of Workers' Compensation; all public authorities except as otherwise expressly
provided by law; the State Personnel Board (Merit System); the Department of
Administrative Services or commissioner of administrative services; the
Technical College System of Georgia; the Department of Revenue when conducting
hearings relating to alcoholic beverages
or
administrative garnishments; the Georgia
Tobacco Community Development Board; the Georgia Higher Education Savings Plan;
any school, college, hospital, or other such educational, eleemosynary, or
charitable institution; or any agency when its action is concerned with the
military or naval affairs of this state. The term 'agency' shall include the
State Board of Education and Department of Education, subject to the following
qualifications:
(A)
Subject to the limitations of subparagraph (B) of this paragraph, all otherwise
valid rules adopted by the State Board of Education and Department of Education
prior to January 1, 1990, are ratified and validated and shall be effective
until January 1, 1991, whether or not such rules were adopted in compliance with
the requirements of this chapter; and
(B)
Effective January 1, 1991, any rule of the State Board of Education or
Department of Education which has not been proposed, submitted, and adopted in
accordance with the requirements of this chapter shall be void and of no
effect."
SECTION
4.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.