Georgia 2025-2026 Regular Session

Georgia Senate Bill SB141 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		25 LC 50 1229S
2		-	Senate Bill 141
3		-	By: Senators Hatchett of the 50th, Hufstetler of the 52nd, Albers of the 56th, Kennedy of the
4		-	18th, Anavitarte of the 31st and others
5		-	AS PASSED
	2	+	The House Committee on Ways and Means offers the following substitute to SB 141:
6	3		A BILL TO BE ENTITLED
7	4		AN ACT
8		-	To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
9		-	1
	5	+	To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and1
10	6		taxation, so as to extend the appeal and protest period from 30 days to 45 days for tax2
11	7		assessments; to clarify final determination language for federal income tax adjustments; to3
12	8		provide for an extension of preferential assessment periods for certain historic properties; to4
13	9		provide for related matters; to provide for an effective date; to repeal conflicting laws; and5
14	10		for other purposes.6
15	11		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
16	12		PART I8
17	13		SECTION 1-1.9
18	14		Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is10
19	15		amended in Article 2 of Chapter 2, relating to administration, by revising paragraph (2) of11
20	16		subsection (c) and subparagraph (c)(6)(A) of Code Section 48-2-35, relating to refunds,12
21	17		claims, and notice to political subdivision designee, as follows:13
22	18		"(2) In the event the taxpayer desires a conference or hearing before the commissioner14
23	19		or the commissioner's delegate in connection with any claim for refund, he or she shall15
24		-	S. B. 141
	20	+	S. B. 141 (SUB)
25	21		- 1 - 25 LC 50 1229S
26		-	specify such desire in writing in the claim and, if the claim conforms with the
27		-	16
	22	+	specify such desire in writing in the claim and, if the claim conforms with the16
28	23		requirements of this Code section, the commissioner shall grant a conference at a time17
29	24		he or she shall reasonably specify. A taxpayer may contest any claim for refund that is18
30	25		denied in whole or in part by filing with the commissioner a written protest at any time19
31		-	within 30
32		-	45 days from the date of notice of refund denial or partial payment. Such 3020
	26	+	within 30 45 days from the date of notice of refund denial or partial payment. Such 3020
33	27		45 day period shall be extended for such additional period as may be agreed upon in21
34	28		writing between the taxpayer and the commissioner during the initial 30 45 day period22
35	29		or any extension thereof. In the event the taxpayer wishes to request a conference, that23
36	30		request shall be included in the written protest. All protests shall be prepared in the form24
37	31		and contain such information as the commissioner shall reasonably require and shall25
38	32		include a summary statement of the grounds upon which the taxpayer relies, an26
39	33		identification of the transactions being contested, and the reasons for disputing the27
40	34		findings of the commissioner. The commissioner shall grant a conference before the28
41	35		commissioner's designated officer or agent at a time specified and shall make reasonable29
42	36		rules governing the conduct of conferences. The discretion given in this Code section to30
43	37		the commissioner shall be reasonably exercised on all occasions."31
44	38		"(6)(A) No action or proceeding for the recovery of a refund under this Code section32
45	39		shall be commenced before the expiration of one year from the date of filing the claim33
46	40		for refund unless the commissioner or the commissioner's delegate renders a decision34
47	41		on the claim within that time, nor shall any action or proceeding be commenced after35
48	42		the later of:36
49	43		(i) The expiration of two years from the date the claim is denied; or 37
50	44		(ii) If a valid protest is filed under paragraph (2) of this subsection, 30 45 days after38
51	45		the date of the department's notice of decision on such protest."39
52		-	S. B. 141
	46	+	S. B. 141 (SUB)
53	47		- 2 - 25 LC 50 1229S
54		-	SECTION 1-2.
55		-	40
	48	+	SECTION 1-2.40
56	49		Said title is further amended in said article by revising subsection (a) of Code Section41
57	50		48-2-38, relating to due date and interest on deferred taxes, as follows:42
58	51		"(a) Except as otherwise expressly provided by law, all state taxes and licenses except ad43
59		-	valorem and income taxes shall be due and payable either with the return or within 30
60		-	4544
	52	+	valorem and income taxes shall be due and payable either with the return or within 30 4544
61	53		days after notice, as the case may be."45
62	54		SECTION 1-3.46
63	55		Said title is further amended in said article by revising subsection (a) of Code Section47
64	56		48-2-45, relating to service of notice of assessment, as follows:48
65	57		"(a)(1) In all cases in which the commissioner is required by law to provide an49
66	58		opportunity to appeal, the assessment of a tax or license fee shall become final if no50
67	59		written appeal is filed by the taxpayer with the commissioner within 30 45 days of the51
68	60		date of the notice of assessment.52
69	61		(2) For the purposes of this subsection, the notice shall be deemed to have been given if53
70	62		written notice is sent by registered or certified or first-class mail or by statutory overnight54
71	63		delivery and addressed to the taxpayer at his or her last known address, as shown on the55
72	64		records of the department."56
73	65		SECTION 1-4.57
74	66		Said title is further amended in said article by revising Code Section 48-2-46, relating to58
75	67		procedures for protests, as follows:59
76	68		"48-2-46.60
77	69		Any taxpayer may contest any proposed assessment or license fee made or determined by61
78	70		the commissioner by filing with the commissioner a written protest at any time within 30 62
79	71		45 days from the date of notice of the proposed assessment or license fee or within such63
80	72		other time limit as may be specified within the notice of proposed assessment or license64
81		-	S. B. 141
	73	+	S. B. 141 (SUB)
82	74		- 3 - 25 LC 50 1229S
83		-	fee, if a different time limit is specified. All protests shall be prepared in the form and
84		-	65
	75	+	fee, if a different time limit is specified. All protests shall be prepared in the form and65
85	76		contain such information as the commissioner shall reasonably require and shall include66
86		-	a summary statement of the grounds upon which the taxpayer relies and his or her
87		-	reasons67
	77	+	a summary statement of the grounds upon which the taxpayer relies and his or her reasons67
88	78		for disputing the finding of the commissioner. The filing of a written protest, a petition for68
89	79		redetermination of a deficiency, or a written request by the taxpayer for additional time for69
90	80		filing such a petition shall toll the period of limitations for making an assessment until the70
91	81		petition is denied by the commissioner or the request is withdrawn in writing by the71
92	82		taxpayer. In the event the taxpayer desires a conference or hearing, the fact of such desire72
93	83		must be set out in the protest. The commissioner shall grant a conference before his or her73
94	84		officers or agents as he or she may designate at a time he or she shall specify and shall74
95	85		make such reasonable rules governing the conduct of conferences as he or she may deem75
96	86		proper. The discretion given in this Code section to the commissioner shall be reasonably76
97	87		exercised on all occasions."77
98	88		SECTION 1-5.78
99	89		Said title is further amended in said article by revising Code Section 48-2-54, relating to79
100	90		action by commissioner to collect unpaid tax, as follows:80
101	91		"48-2-54.81
102	92		In the event any taxpayer fails to pay any tax due, the commissioner shall notify the82
103	93		taxpayer and his or her surety or sureties by mailing a letter to their post office addresses83
104	94		last known to the commissioner. If, after 30 45 days of mailing the notice, the amount due84
105	95		remains unpaid, the commissioner shall bring an action to collect the amount due,85
106	96		including, but not limited to, penalties, interest, and costs. It shall not be necessary to make86
107	97		the defaulting taxpayer a party to any action that may be brought against his or her surety87
108	98		or sureties."88
109		-	S. B. 141
	99	+	S. B. 141 (SUB)
110	100		- 4 - 25 LC 50 1229S
111		-	SECTION 1-6.
112		-	89
	101	+	SECTION 1-6.89
113	102		Said title is further amended in said article by revising subsections (b) and (c) of Code90
114	103		Section 48-2-59, relating to appeals, payment of taxes admittedly owed, bond, and costs, as91
115	104		follows:92
116	105		"(b) The taxpayer shall commence an appeal by filing a petition with the Georgia Tax93
117		-	Tribunal in accordance with Chapter 13A of Title 50 or the superior court within 30
118		-	4594
	106	+	Tribunal in accordance with Chapter 13A of Title 50 or the superior court within 30 4594
119	107		days from the date of decision by the commissioner or at any time after the department95
120	108		records a state tax execution pursuant to Code Section 48-3-42.96
121	109		(c) Before the superior court shall have jurisdiction to entertain an appeal filed by any97
122	110		aggrieved taxpayer, the taxpayer shall file with the clerk of the superior court a written98
123	111		statement whereby the taxpayer agrees to pay on the date or dates the taxes become due all99
124	112		taxes for which the taxpayer has admitted liability. Additionally, the taxpayer shall file100
125	113		with the clerk of the superior court within 30 45 days from the date of decision by the101
126	114		commissioner, except when the value of the appellant's title or interest in real property102
127	115		owned in this state is in excess of the amount of the tax in dispute, a surety bond or other103
128	116		security in an amount satisfactory to the clerk, conditioned to pay any tax over and above104
129	117		that for which the taxpayer has admitted liability and which is found to be due by a final105
130	118		judgment of the court, together with interest and costs. It shall be ground for dismissal of106
131	119		the appeal if the taxpayer fails to pay all taxes admittedly owed upon the due date or dates107
132	120		as provided by law. This subsection shall not apply to appeals filed with the Georgia Tax108
133	121		Tribunal as provided in Chapter 13A of Title 50."109
134	122		SECTION 1-7.110
135	123		Said title is further amended in Article 3 of Chapter 6, relating to intangible recording tax,111
136	124		by revising subsection (c) of Code Section 48-6-76, relating to procedure for protesting112
137	125		intangible recording tax, payment under protest, special escrow fund, filing claim, approval113
138	126		or denial by commissioner, and action for refund, as follows:114
139		-	S. B. 141
	127	+	S. B. 141 (SUB)
140	128		- 5 - 25 LC 50 1229S
141	129		"(c) The taxpayer making a payment under written protest may file at any time within 30115
142	130		45 days after the date of the payment a claim for refund of the protested amount of the116
143	131		payment with the commissioner. Each claim shall be in writing, shall be in the form and117
144	132		contain such information as the commissioner requires, and shall include a summary118
145	133		statement of the grounds upon which the taxpayer relies in contending that the collection119
146	134		of the amount was erroneous or illegal. A copy of the claim shall be filed by the taxpayer120
147	135		within the 30 45 day period with the collecting officer or said officer's successor who121
148	136		collected the protested amount."122
149	137		SECTION 1-8.123
150	138		Said title is further amended in Article 2 of Chapter 7, relating to imposition, rate,124
151	139		computation, exemptions, and credits, by revising subparagraph (d)(2)(C) of Code Section125
152	140		48-7-31, relating to taxation of corporations and computation, allocation, and apportionment126
153	141		of income, as follows:127
154	142		"(C) If the allocation and apportionment provisions provided for in this paragraph do128
155	143		not fairly represent the extent of the taxpayer's business activity in this state, the129
156	144		taxpayer may petition the commissioner for, or the commissioner may by regulation130
157	145		require, with respect to all or any part of the taxpayer's business activity, if reasonable:131
158	146		(i) Separate accounting;132
159	147		(ii) The exclusion of any one or more of the factors;133
160	148		(iii) The inclusion of one or more additional factors that will fairly represent the134
161	149		taxpayer's business activity within this state; or135
162	150		(iv) The employment of any other method to effectuate an equitable allocation and136
163	151		apportionment of the taxpayer's income.137
164	152		The denial of a petition under this subparagraph shall be appealable pursuant to Code138
165	153		Section 48-2-59. Such an appeal shall be filed within 30 45 days of the date of the139
166	154		commissioner's notice of denial;"140
167		-	S. B. 141
	155	+	S. B. 141 (SUB)
168	156		- 6 - 25 LC 50 1229S
169		-	SECTION 1-9.
170		-	141
	157	+	SECTION 1-9.141
171	158		Said title is further amended in Article 4 of Chapter 7, relating to payment, deficiencies,142
172	159		assessment, and collection, by revising subsection (e) of Code Section 48-7-82, relating to143
173	160		periods of limitation for assessment of taxes, collection by execution, and change or144
174	161		correction of net income, as follows:145
175	162		"(e)(1) Except as provided in Code Section 48-7-53, when a taxpayer's amount of net146
176	163		income for any year under this chapter as returned to the United States Department of the147
177	164		Treasury is changed or corrected by the commissioner of internal revenue or other officer148
178	165		of the United States of competent authority, the taxpayer, within 180 days after the final149
179	166		determination date of the changed or corrected net income, shall make a return to the150
180	167		commissioner of the changed or corrected income, and the commissioner shall make151
181		-	assessment within one year from the date the return required by this paragraph is filed
182		-	or152
	168	+	assessment within one year from the date the return required by this paragraph is filed or152
183	169		the taxpayer shall claim a refund based on the change or correction within one year from153
184	170		the date the return required by this paragraph is filed. If the taxpayer does not make the154
185	171		return reflecting the changed or corrected net income and the commissioner receives from155
186	172		the United States government or one of its agents a report reflecting the changed or156
187	173		corrected net income, the commissioner shall make assessment for taxes due based on the157
188	174		change or correction within five years from the date the report from the United States158
189	175		government or its agent is actually received. If he or she chooses, the commissioner shall159
190	176		have the authority to establish a de minimis amount upon which a taxpayer shall not be160
191	177		required to comply with this subsection. For purposes of this subsection the final161
192	178		determination date shall be determined as follows:162
193	179		(A) Except as provided in subparagraph subparagraphs (B) and (C) of this paragraph,163
194	180		the final determination date is the first day on which no changes or corrections for a164
195	181		particular audit remain to be finally determined, whether by agreement, or, if appealed165
196	182		or contested, by a final decision with respect to which all rights of appeal have been166
197	183		waived or exhausted. For agreements required to be signed by the commissioner of167
198		-	S. B. 141
	184	+	S. B. 141 (SUB)
199	185		- 7 - 25 LC 50 1229S
200		-	internal revenue and the taxpayer, the final determination date is the date on which the
201		-	168
202		-	last party signed the agreement; or
203		-	169
	186	+	internal revenue and the taxpayer, the final determination date is the date on which the168
	187	+	last party signed the agreement; or169
204	188		(B) If the taxpayer filed as a member of a combined or consolidated group, the final170
205	189		determination date is the first day on which no related changes or corrections for a171
206	190		particular audit remain to be finally determined for the entire group; or172
207	191		(C) If the federal adjustment results from filing an amended federal return, a federal173
208	192		refund claim, or an administrative adjustment request, or if it is a federal adjustment174
209	193		reported on an amended federal return or other similar report filed pursuant to Section175
210	194		6225(c) of the Internal Revenue Code, the final determination date is the day on which176
211	195		the amended return, refund claim, administrative adjustment request, or other similar177
212	196		report was filed.178
213	197		(2) In the event the taxpayer fails to notify the commissioner of the final determination179
214	198		of his or her United States income taxes, the commissioner shall proceed to determine,180
215	199		upon evidence that the commissioner has brought to his or her attention or that he or she181
216	200		otherwise acquires, the corrected income of the taxpayer for the fiscal or calendar year. 182
217	201		If additional tax is determined to be due, the tax shall be assessed and collected. If it is183
218	202		determined that there has been an overpayment of tax for the year, the taxpayer, by his184
219	203		or her failure to notify the commissioner as required in paragraph (1) of this subsection,185
220	204		shall forfeit his or her right to any refund due by reason of the change or correction. A186
221	205		taxpayer who so fails to notify the commissioner, however, shall be entitled to equitable187
222	206		recoupment of 90 percent of any overpayment so determined against any additional tax188
223	207		liability so determined, the remaining 10 percent of the overpayment being totally189
224	208		forfeited as a penalty for failure to make a return as required by paragraph (1) of this190
225	209		subsection."191
226		-	S. B. 141
	210	+	S. B. 141 (SUB)
227	211		- 8 - 25 LC 50 1229S
228		-	SECTION 1-10.
229		-	192
	212	+	SECTION 1-10.192
230	213		Said title is further amended in Article 1 of Chapter 9, relating to motor fuel tax, by revising193
231	214		paragraph (5) of subsection (a) of Code Section 48-9-12, relating to powers of commissioner,194
232	215		notice of license cancellation, retention of bonds, public inspection of records, estimated195
233	216		assessments, time extensions, and list of licensed distributors, as follows:196
234	217		"(5) Reinstate a canceled license when information is provided at a hearing or otherwise197
235		-	within 30
236		-	45 days of cancellation which satisfies the commissioner that the license should198
	218	+	within 30 45 days of cancellation which satisfies the commissioner that the license should198
237	219		be reinstated;"199
238	220		PART II200
239	221		SECTION 2-1.201
240	222		Said title is further amended in Article 1 of Chapter 5, relating to general provisions relative202
241	223		to ad valorem taxation of property, by revising paragraph (4) of subsection (h) of Code203
242	224		Section 48-5-7.2, relating to preferential assessment for rehabilitated historic property, as204
243	225		follows:205
244	226		"(4) The expiration of nine years during which the property was classified and assessed206
245	227		as rehabilitated historic property; provided, however, that any such property may qualify207
246	228		thereafter as rehabilitated historic property if such property is subject to subsequent208
247	229		rehabilitation and qualifies under the provisions of this Code section; provided, further,209
248	230		that, if approved by the governing authority of the county, the classification and210
249	231		assessment under this Code section may continue for a period of up to an additional211
250	232		12 years for income-producing real property, and such property's fair market value shall212
251	233		continue to be calculated pursuant to division (3)(C)(ii) of Code Section 48-5-2 during213
252	234		such period."214
253		-	S. B. 141
	235	+	S. B. 141 (SUB)
254	236		- 9 - 25 LC 50 1229S
255		-	SECTION 2-2.
256		-	215
	237	+	SECTION 2-2.215
257	238		Said title is further amended in said article by revising subparagraph (e)(1)(E) of Code216
258	239		Section 48-5-7.3, relating to preferential assessment for landmark historic property, as217
259	240		follows:218
260	241		"(E) The expiration of nine years during which the property was classified and assessed219
261	242		as landmark historic property; provided, however, that any such property may qualify220
262	243		thereafter as landmark historic property if such property is subject to subsequent221
263	244		rehabilitation and qualifies under other portions of the historic properties tax incentive222
264		-	program contained within the provisions of this Code section; provided, further, that,
265		-	223
	245	+	program contained within the provisions of this Code section; provided, further, that,223
266	246		if approved by the governing authority of the county, the classification and assessment224
267	247		under this Code section may continue for a period of up to an additional 12 years for225
268	248		income-producing real property, and such property's fair market value shall continue226
269	249		to be calculated pursuant to division (3)(D)(ii) of Code Section 48-5-2 during such227
270	250		period."228
271	251		PART III229
272	252		SECTION 3-1.230
273	253		This Act shall become effective on July 1, 2025.231
274	254		SECTION 3-2.232
275	255		All laws and parts of laws in conflict with this Act are repealed.233
276		-	S. B. 141
	256	+	S. B. 141 (SUB)
277	257		- 10 -