25 LC 44 2949
House Bill 141
By: Representatives Momtahan of the 17
th
, Kelley of the 16
th
, Ballinger of the 23
rd
, Cannon
of the 172
nd
, Cox of the 28
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy
1
on business or practitioner with location or office in more than one jurisdiction, allocating2
gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and3
practitioners to provide affidavits of certified public accountants in lieu of tax returns; to4
provide for related matters; to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on8
business or practitioner with location or office in more than one jurisdiction, allocating gross9
receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1)10
of subsection (d) as follows:11
"(1) Financial information necessary to allocate the gross receipts of the business or12
practitioner, provided that a business or practitioner may elect to provide affidavits of
13
certified public accountants in lieu of tax returns; and"14
H. B. 141
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SECTION 2.
15
All laws and parts of laws in conflict with this Act are repealed.16
H. B. 141
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