Bill Text: GA HB1188 | 2009-2010 | Regular Session | Comm Sub

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Bill Title: Revenue and taxation; appoint special agents of Department of Revenue; provide

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2010-03-24 - Senate Read Second Time [HB1188 Detail]

Download: Georgia-2009-HB1188-Comm_Sub.html

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10

House Bill 1188 (COMMITTEE SUBSTITUTE)

By: Representative O`Neal of the 146th

A BILL TO BE ENTITLED
AN ACT

To amend Article 3 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating to the enforcement and administration of revenue and taxation, so as to provide for the appointment and authority of special agents of the Department of Revenue to enforce Title 48; to provide for related matters; 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 3 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating to the enforcement and administration of revenue and taxation, is amended by adding a new Code section to read as follows:

"48-2-85.

The commissioner shall be authorized to appoint not more than eight law enforcement officers as special agents who shall be authorized to enforce the criminal laws of this state as to the subject matter contained in this title. In order to be qualified for such appointment, any such law enforcement officer shall be a peace officer as defined in Code Section 35-8-2 who has been certified by the Georgia Peace Officer Standards and Training Council pursuant to Chapter 8 of Title 35. Such agents shall have all of the power of a peace officer when engaged in enforcement of this title."

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All laws and parts of laws in conflict with this Act are repealed.