Georgia Code, Volume 36, 2014 Supplement

2014·17.7 MB·English

by  State of Georgia

OFFICIAL CODE OF GEORGIA
ANNOTATED
2014 Supplement
Including Acts ofthe 2014 Regular Session of the General Assembly
Prepared by
The Code Revision Commission
The Office ofLegislative Counsel
and
The Editorial StaffofLexisNexis®
Published Under Authority ofthe State of Georgia
Volume 36
2010 Edition
—
Title 48. Revenue and Taxation (Chapters 1 6)
IncludingAnnotations to the Georgia Reports
and the GeorgiaAppeals Reports
Place in Pocket of Corresponding Volume of
Main Set
LexisNexis®
Charlottesville, Virginia
Copyright© 2011—2014
BY
The State of Georgia
All rights reserved.
ISBN 978-0-327-11074-3 (set)
ISBN 978-1-4224-6360-4
5015631
THIS SUPPLEMENT CONTAINS
Statutes:
All laws specifically codified by the General Assembly ofthe State of
Georgia through the 2014 Regular Session of the General Assembly.
Annotations of Judicial Decisions:
Case annotations reflecting decisions posted to LexisNexis® through
March 21, 2014. These annotations will appear in the following tradi-
tional reporter sources: Georgia Reports; Georgia Appeals Reports;
Southeastern Reporter; Supreme Court Reporter; Federal Reporter;
Federal Supplement; Federal Rules Decisions; Lawyers' Edition;
United States Reports; and Bankruptcy Reporter.
Annotations ofAttorney General Opinions:
Constructions ofthe Official Code ofGeorgia Annotated, prior Codes
ofGeorgia, Georgia Laws, the Constitution ofGeorgia, and the Consti-
tution of the United States by the Attorney General of the State of
Georgia posted to LexisNexis® through March 21, 2014.
Other Annotations:
References to:
Emory Bankruptcy Developments Journal.
Emory International Law Review.
Emory Law Journal.
Georgia Journal ofInternational and Comparative Law.
Georgia Law Review.
Georgia State University Law Review.
John Marshall Law Review.
Mercer Law Review.
Georgia State Bar Journal.
Georgia Journal of Intellectual Property Law.
American Jurisprudence, Second Edition.
American Jurisprudence, Pleading and Practice.
American Jurisprudence, Proof ofFacts.
American Jurisprudence, Trials.
Corpus Juris Secundum.
Uniform Laws Annotated.
American Law Reports, First through Sixth Series.
American Law Reports, Federal.
Tables:
In Volume 41, a Table Eleven-A comparing provisions of the 1976
Constitution ofGeorgia to the 1983 Constitution ofGeorgia and a Table
Eleven-B comparing provisions of the 1983 Constitution of Georgia to
the 1976 Constitution of Georgia.
An updated version of Table Fifteen which reflects legislation
through the 2014 Regular Session ofthe General Assembly.
iii
Indices:
A cumulative replacement index to laws codified in the 2014 supple-
ment pamphlets and in the bound volumes ofthe Code.
Contacting LexisNexis®:
Visit our Website at http://www.lexisnexis.com for an online book-
store, technical support, customer service, and other company informa-
tion.
Ifyou have questions or suggestions concerning the Official Code of
GeorgiaAnnotated, please write or call toll free at 1-800-833-9844, fax
at 1-518-487-3584, or email us at [email protected].
Direct written inquiries to:
LexisNexis®
Attn: Official Code of Georgia Annotated
701 East Water Street
Charlottesville, Virginia 22902-5389
iv
TITLE 48
REVENUE AND TAXATION
VOLUME
36
Chap.
1. General Provisions, 48-1-1 through 48-1-10.
2. State Administrative Organization, Administration, and
Enforcement, 48-2-1 through 48-2-115.
3. Tax Executions, 48-3-1 through 48-3-29.
4. Tax Sales, 48-4-1 through 48-4-112.
5. Ad Valorem Taxation ofProperty, 48-5-1 through 48-5-546.
5B. Moratorium Period for Valuation Increases in Property,
48-5B-1 [Repealed].
5C. Alternative Ad Valorem Tax on Motor Vehicles, 48-5C-1.
6. Taxation ofIntangibles, 48-6-1 through 48-6-98.
VOLUMES?
7. Income Taxes, 48-7-1 through 48-7-170.
8. Sales and Use Taxes, 48-8-1 through 48-8-278.
12. Estate Tax, 48-12-1.
CHAPTER
1
GENERAL PROVISIONS
Sec.
48-1-2. Definitions.
48-1-1. Short title.
JUDICIAL DECISIONS
Cited in City ofAtlanta v. City ofCol-
lege Park, 292 Ga. 741, 741 S.E.2d 147
(2013).
2014 Supp. 1
48-1-2 REVENUE AND TAXATION 48-1-2
48-1-2. Definitions.
As used in this title, the term:
(1) "Agency" means any department, commission, institution, of-
fice, or officer ofthis state.
(2) "Aircraft" means any contrivance used or designed for naviga-
tion or flight through the air.
(3) "Airhne company" means any person who undertakes, directly
or indirectly, to engage in the scheduled transportation by aircraft of
persons or property for hire in intrastate, interstate, or international
transportation.
(4) "Commissioner" means the state revenue commissioner.
(5) "Contraband article" means:
(A) Any unauthorized, false, forged, altered, or counterfeit rev-
enue stamp or marking, prima facie evidencing the payment ofany
tax imposed by the revenue laws ofthis state;
(B) Any article, plate, die, stamp, machine, apparatus, para-
phernalia, or other device or material designed for use, intended to
be used, or used in the making ofany unauthorized, false, forged,
altered, or counterfeit revenue stamp or marking described in
subparagraph (A) ofthis paragraph; or
(C) Any article or property to which any unauthorized, false,
forged, altered, or counterfeit revenue stamp or marking prima
facie evidencing the payment of any tax imposed by the revenue
laws ofthis state is attached or affixed.
(6) "Department" means the Department ofRevenue.
(7) "Deputy commissioner" means the deputy revenue commis-
sioner.
(8) "Domestic," when applied to any corporation or association
(including, but not limited to, a partnership), means created, orga-
nized, or domiciled in this state.
(9) "Fiduciary"means a guardian, trustee, executor, administrator,
receiver, conservator, or any person, whether individual or corporate,
acting in any fiduciary capacity for any person.
(10) Reserved.
(11) "Foreign," when applied to any corporation or association
(including, but not limited to, a partnership), means created or
organized outside this state.
2 2014 Supp.
48-1-2 GENERAL PROVISIONS 48-1-2
(12) "Individual" means a natural person.
(13) "Intangible personal property" means the capital stock of all
corporations; money, notes, bonds, accounts, or other credits, secured
or unsecured; patent rights, copyrights, franchises, and any other
classes and kinds of property defined by law as intangible personal
property.
(14) "Internal Revenue Code" or "Internal Revenue Code of 1986"
means for taxable years beginning on or after January 1, 2013, the
provisions of the United States Internal Revenue Code of 1986, as
amended, provided for in federal law enacted on or before January 1,
2014, except that Section 85(c), Section 108(i), Section 163(e)(5)(F)
Section 164(a)(6), Section 164(b)(6), Section 168(b)(3)(I), Section
168(e)(3)(B)(vii), Section 168(e)(3)(E)(ix), Section 168(e)(8), Section
168(k) (but not excepting Section 168(k)(2)(A)(i), Section
168(k)(2)(D)(i), and Section 168(k)(2)(E), Section 168(m), Section
168(n), Section 172(b)(1)(H), Section 172(b)(l)(J), Section 172(j),
Section 179(f), Section 199, Section 810(b)(4), Section 1400L, Section
1400N(d)(l), Section 1400N(f), Section 1400N(j), Section 1400N(k),
and Section 1400N(o) of the Internal Revenue Code of 1986, as
amended, shall be treated as if they were not in effect, and except
that Section 168(e)(7), Section 172(b)(1)(F), Section 172(i)(l), and
Section 1221 ofthe Internal Revenue Code of1986, as amended, shall
be treated as they were in effect before the 2008 enactment offederal
Public Law 110-343, and except that Section 163(i)(l) ofthe Internal
Revenue Code of1986, as amended, shall be treated as itwas in effect
before the 2009 enactment of federal Public Law 111-5, and except
that Section 13(e)(4) of 2009 federal Pubhc Law 111-92 shall be
treated as if it was not in effect, and except that the limitations
provided in Section 179(b)(1) shall be $250,000.00 for tax years
beginning in 2010, shall be $250,000.00 for tax years beginning in
2011, shall be $250,000.00 for tax years beginning in 2012, and shall
be $250,000.00 for tax years beginning in 2013, and except that the
limitations provided in Section 179(b)(2) shall be $800,000.00 for tax
years beginningin 2010, shall be $800,000.00 for taxyears beginning
in 2011, shall be $800,000.00 for tax years beginning in 2012, and
shall be $800,000.00 for tax years beginning in 2013, and provided
that Section 1106 offederal Public Law 112-95 shall be treated as if
it is in effect, except the phrase "Code Section 48-2-35 (or, if later,
November 15, 2013)" shall be substituted for the phrase "section
6511(a) ofsuch Code (or, iflater, April 15, 2013)," and notwithstand-
inganyotherprovision in this title, no interest shall be refundedwith
respect to any claim for refund filed pursuant to Section 1106 of
federal Public Law 112-95. In the event a reference is made in this
title to the Internal Revenue Code or the Internal Revenue Code of
1954 as it existed on a specific date prior to January 1, 2014, the term
2014 Supp. 3
48-1-2 REVENUE AND TAXATION 48-1-2
means the provisions of the Internal Revenue Code or the Internal
Revenue Code of 1954 as it existed on the prior date. Unless
otherwise provided in this title, any term used in this title shall have
the same meaning as when used in a comparable provision or context
in the Internal Revenue Code of1986, as amended. For taxable years
beginning on or after January 1, 2013, provisions of the Internal
Revenue Code of 1986, as amended, which were as of January 1,
2014, enacted into law but not yet effective shall become effective for
purposes of Georgia taxation on the same dates upon which they
become effective for federal tax purposes.
(14.1) "Internal Revenue Code"or"Internal Revenue Code of1986"
means for taxable years beginning after December 31, 2005, but
before January 1, 2007, the provisions ofthe United States Internal
Revenue Code of 1986, as amended, provided for in federal law
enacted on or before January 1, 2006, except that Section 168(k) (but
not excepting Section 168(k)(2)(A)(i), Section 168(k)(2)(D)(i), and
Section 168(k)(2)(E)), Section 199, Section 1400L, Section
1400N(d)(l), Section 1400N(j), and Section 1400N(k) ofthe Internal
Revenue Code of 1986, as amended, shall be treated as ifthey were
not in effect, and except that the following provisions shall be as
amended by the federal Tax Reliefand Health CareAct of2006 (Pub.
L. No. 109-432) as such federal act existed on December 20, 2006, and
effective for purposes of Georgia taxation on the same dates upon
which theybecame effective for federal tax purposes pursuant to said
federal act: Sections 38, 41, 45A, 45N, 51, 51A, 61, 62, 106, 121, 143,
164, 168 (except 168(k) but not excepting 168(k)(2)(A)(i), 168
(k)(2)(D)(i), and 168(k)(2)(E)), 170, 179E, 198, 220, 222, 223, 263,
280C, 312, 355, 613A, 954, 1043, 1221, 1245, 1355, 1397E, 1400A,
1400B, 7623, and 7872. For such taxable years, provisions of the
Internal Revenue Code of 1986, as amended, which were as of
January 1, 2006, enacted into law but not yet effective shall be
effective for purposes of Georgia taxation on the same dates upon
which they become effective for federal tax purposes. The provisions
of this paragraph shall supersede and control over any provision of
paragraph (14) ofthis Code section to the contrary.
(14.2) "Internal Revenue Code"or"Internal Revenue Code of1986"
means for taxable years beginning after December 31, 2006, but
before January 1, 2008, the provisions ofthe United States Internal
Revenue Code of 1986, as amended, provided for in federal law
enacted on or before January 1, 2008, except that Section 168(k) (but
not excepting Section 168(k)(2)(A)(i), Section 168(k)(2)(D)(i), and
Section 168(k)(2)(E)), Section 199, Section 1400L, Section
1400N(d)(l), Section 1400N(j), and Section 1400N(k) ofthe Internal
Revenue Code of 1986, as amended, shall be treated as ifthey were
not in effect. For such taxable years, provisions of the Internal
4 2014 Supp.
48-1-2 GENERAL PROVISIONS 48-1-2
Revenue Code of 1986, as amended, which were as of January 1,
2008, enacted into law but not yet effective shall be effective for
purposes of Georgia taxation on the same dates upon which they
become effective for federal tax purposes. The provisions of this
paragraph shall supersede and control over any provision of para-
graph (14) ofthis Code section to the contrary.
(14.3) "Internal Revenue Code"or "Internal Revenue Code of1986"
means for taxable years beginning after December 31, 2007, but
before January 1, 2009, the provisions ofthe United States Internal
Revenue Code of 1986, as amended, provided for in federal law
enacted on orbefore January 1, 2009, except that Section 168(b)(3)(I),
Section 168(e)(3)(B)(vii), Section 168(e)(3)(E)(ix), Section 168(e)(8),
Section 168(k) (but not excepting Section 168(k)(2)(A)(i), Section
168(k)(2)(D)(i), and Section 168(k)(2)(E)), Section 168(m), Section
168(n), Section 172(b)(1)(F), Section 172(b)(l)(J), Section 172(j),
Section 199, Section 1400L, Section 1400N(d)(l), Section 1400N(f),
Section 1400N(j), Section 1400N(k), and Section 1400N(o) of the
Internal Revenue Code of 1986, as amended, shall be treated as if
they were not in effect, and except that Section 168(e)(7), Section
172(i)(l), and Section 1221 ofthe Internal Revenue Code of 1986, as
amended, shall be treated as they were in effect before the 2008
enactment of federal Public Law 110-343. For such taxable years,
provisions ofthe Internal Revenue Code of 1986, as amended, which
were as of January 1, 2009, enacted into law but not yet effective
shall be effective for purposes ofGeorgia taxation on the same dates
upon which they become effective for federal tax purposes. The
provisions of this paragraph shall supersede and control over any
provision ofparagraph (14) ofthis Code section to the contrary.
(15) "Internal Revenue Service" or "IRS" means the Internal Rev-
enue Service ofthe United States Department ofthe Treasury.
(16) "Member of the armed forces" means commissioned officers
and personnel below the grade ofcommissioned officers in all regular
and reserve components of the uniformed services subject to the
jurisdiction of the United States Department of Defense. The term
also includes the Coast Guard, but it does not include civilian
employees ofthe armed forces.
(17) "Municipality" means an incorporated municipality in this
state.
(18) "Person" means any individual, firm, partnership, coopera-
tive, nonprofit membership corporation, joint venture, association,
company, corporation, agency, syndicate, estate, trust, business trust,
receiver, fiduciary, or other group or combination acting as a unit,
body politic, or political subdivision, whether public, private, or
quasi-public.
2014 Supp. 5
48-1-2 REVENUE AND TAXATION 48-1-2
(19) "Personal property" means all tangible personal property and
all intangible personal property, as the terms are defined in this Code
section.
(20) "Personal representative"means the duly qualified and acting
personal representative of the estate of a decedent or, if there is no
duly qualified and acting representative, the person in possession of
any property ofthe decedent.
(21) "Public utility" means all railroad companies, street and
suburban railroads, or sleeping car companies; persons or companies
operating railroads, street railroads, suburban railroads, or sleeping
cars in this state; all express companies includingrailroad companies
doing express, telephone, or telegraph business (except small tele-
phone companies or persons operating a telephone business, the
value of whose capital stock or property is less than $5,000.00); all
gas, electric light, electric power, hydroelectric power, steam heat,
refrigerated air, dockage or cranage, canal, toll road, toll bridge,
railroad equipment, and navigation companies; and any person or
persons operating a gas, electric light, electric power, hydroelectric
power, steam heat, refrigerated air, dockage or cranage, canal, toll
road, toll bridge, railroad equipment, ornavigationbusiness, through
their president, general manager, owner, or agent having control of
the company's offices in this state.
(22) "Tangible personal property" means personal property which
may be seen, weighed, measured, felt, or touched or which is in any
other manner perceptible to the senses. The term "tangible personal
property" shall not include intangible personal property. This para-
graph shall not apply to Chapter 8 ofthis title relating to sales and
use taxation.
(23) "Tax collector" means a county tax collector.
(24) "Tax commissioner" means a county tax commissioner.
(25) "Taxpayer" means any person required by law to file a return
or to pay taxes.
(26) "Tax receiver" means a county tax receiver. (Code 1933,
§ 91A-102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 2;
Ga. L. 1981, p. 1857, § 2; Ga. L. 1981, p. 1903, § 1; Ga. L. 1982, p. 3,
§ 48; Ga. L. 1984, p. 1323, § 1; Ga. L. 1987, p. 191, § 1; Ga. L. 1988,
p. 475, § 1; Ga. L. 1989, p. 1402, § 1; Ga. L. 1990, p. 1350, § 1; Ga.
L. 1991, p. 367, § 1; Ga. L. 1992, p. 1441, § 1; Ga. L. 1993, p. 728, § 1;
Ga. L. 1993, p. 1402, § 16; Ga. L. 1994, p. 797, § 1; Ga. L. 1995, p.
324, § 1; Ga. L. 1996, p. 117, § 1; Ga. L. 1996, p. 130, § 1; Ga. L.
1996, p. 308, § 1; Ga. L. 1997, p. 396, § 1; Ga. L. 1998, p. 1224, § 1;
Ga. L. 1999, p. 483, § 1; Ga. L. 2000, p. 1296, § 1; Ga. L. 2001, p.
6 2014 Supp.