25 LC 50 1023
House Bill 276
By: Representatives Williamson of the 112
th
, Smith of the 138
th
, Kelley of the 16
th
, Blackmon
of the 146
th
, Crowe of the 118
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
1
income taxes, so as to change certain definitions regarding such taxes; to provide for related2
matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.3
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:4
SECTION 1.5
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,6
is amended in Code Section 48-7-1, relating to definitions regarding such taxes, by revising7
paragraph (1) as follows: 8
"(1) 'Corporation' includes, but is not limited to, all associations, professional9
associations organized pursuant to Chapter 10 of Title 14, and insurance companies."10
SECTION 2.11
This Act shall become effective upon its approval by the Governor or upon its becoming law12
without such approval.13
H. B. 276
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SECTION 3.
14
All laws and parts of laws in conflict with this Act are repealed.15
H. B. 276
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