Bill Text: GA SB21 | 2011-2012 | Regular Session | Engrossed
Bill Title: Revenue, Dept. of; no audit shall be conducted after three years following the filing of sales and use tax return or report
Spectrum: Partisan Bill (Republican 6-0)
Status: (Engrossed - Dead) 2011-03-04 - House Second Readers [SB21 Detail]
Download: Georgia-2011-SB21-Engrossed.html
11 LC
21 0948
Senate
Bill 21
By:
Senators Ligon, Jr. of the 3rd, Seabaugh of the 28th, McKoon of the 29th, Heath
of the 31st, Loudermilk of the 52nd and others
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 2 of Chapter 2 of Title 48 of the Official Code of Georgia
Annotated, relating to administration of tax and license laws, so as to provide
that no audit shall be conducted after three years following the filing of a
sales and use tax return or report; to provide an exception; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
2 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating
to administration of tax and license laws, is amended by revising Code Section
48-2-49, relating to periods of limitation for assessment of taxes, as
follows:
"48-2-49.
(a)
Except as otherwise provided in this Code section or this title, the amount of
any tax imposed by this title may be assessed at any time.
(b)
Except as otherwise provided by subsection (c) of this Code section or by this
title, in the case where a return or report is filed, the amount of any tax
imposed by this title shall be assessed within three years after the return or
report was filed. For purposes of this subsection, a return or report filed
before the last day prescribed by law for the filing thereof shall be considered
as filed on such last day. If an extension of time for filing a return or
report is granted and the return or report is filed on or before the extended
date, the return or report shall be considered as filed on the extended due
date.
(c)
In the case where a return or report is filed, no audit of a taxpayer's sales
and use tax report or return shall be conducted after the expiration of three
years from the date the return or report was filed except pursuant to a subpoena
issued by a court of record. For purposes of this subsection, a return or
report filed before the last day prescribed by law for the filing thereof shall
be considered as filed on such last day. If an extension of time for filing a
return or report is granted and the return or report is filed on or before the
extended date, the return or report shall be considered as filed on the extended
due date.
(c)
(d)
Except as otherwise provided by this title, in the case of a false or fraudulent
return or report filed with the intent to evade tax or a failure to file a
return or report, the amount of any tax imposed by this title may be assessed at
any time.
(d)
(e)
Where, before the expiration of the time prescribed in this Code section for the
assessment of any tax imposed by this title, both the commissioner and the
person subject to assessment have consented in writing to its assessment after
such time, the tax may be assessed at any time prior to the expiration of the
agreed upon period. The period so agreed upon may be extended by subsequent
agreements in writing made before the expiration of the previously agreed upon
period. The commissioner is authorized in any such agreement to extend
similarly the period within which a claim for refund may be filed.
(e)
(f)
If a claim for refund of taxes paid for any taxable period is filed within the
last six months of the period during which the commissioner may assess the
amount of taxes, the assessment period
is
shall
be extended for a period of six months
beginning on the day the claim for refund
is
was
filed.
(f)
(g)
No action without assessment shall be brought for the collection of any tax
after the expiration of the period for assessment."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.
