Bill Text: GA HB298 | 2009-2010 | Regular Session | Introduced
Bill Title: Income tax; change certain definitions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-02-06 - House Second Readers [HB298 Detail]
Download: Georgia-2009-HB298-Introduced.html
09 LC
18 7800
House
Bill 298
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating
to income taxes, so as to change certain definitions regarding such taxes; to
provide an effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
7 of Title 48 of the Official Code of Georgia Annotated, relating to income
taxes, is amended in Code Section 48-7-1, relating to definitions regarding such
taxes, by revising paragraph (1) as follows:
"(1)
'Corporation' includes, but is not limited to, all associations, professional
associations organized pursuant to Chapter 10 of Title 14, and insurance
companies."
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laws and parts of laws in conflict with this Act are repealed.