Bill Text: GA HB13 | 2011-2012 | Regular Session | Introduced
Bill Title: Income tax; levy or collection; prohibit
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-01-24 - House Second Readers [HB13 Detail]
Download: Georgia-2011-HB13-Introduced.html
11 LC 18
9340
House
Bill 13
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 repeal Chapter 7, relating to income taxes; to prohibit
the levy or collection of income taxes; to provide for applicability; to provide
that this Act shall not abate or affect prosecutions, punishments, penalties,
administrative proceedings or remedies, or civil actions related to certain
violations; 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.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by repealing in its entirety Chapter 7, relating to income taxes, and
enacting a new Chapter 7 to read as follows:
"CHAPTER
7
48-7-1.
On
or after January 1, 2011, there shall be no income taxes whatsoever levied or
collected by the state or any political subdivision thereof, and no income tax
returns shall be
required."
SECTION
2.
(a)
This Act shall become effective January 1,
2011.
(b) Income tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to January 1, 2011.
(c) This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to January 1, 2011.
(b) Income tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to January 1, 2011.
(c) This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to January 1, 2011.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.