HB271: HB271 Revenue and taxation; definitions; change certain provisions
2025-2026 Regular Session · Introduced version · Last action February 10, 2025
25 LC 50 1018
House Bill 271
By: Representatives Blackmon of the 146 th, Williamson of the 112 th, Smith of the 138 th,
Kelley of the 16th, Crowe of the 118th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to1
general provisions regarding revenue and taxation, so as to cha nge certain provisions2
regarding definitions; to provide for related matters; to provide for an effective date; to repeal3
conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 1 of Title 48 of the Official Code of Georgia Annotated , relating to general7
provisions regarding revenue and taxation, is amended in Code Section 48-1-2, relating to8
definitions, by revising paragraph (1) as follows:9
"(1) 'Agency' means any department, commission, institution, office, or officer of this10
state."11
SECTION 2.12
This Act shall become effective upon its approval by the Governor or upon its becoming law13
without such approval.14
H. B. 271
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25 LC 50 1018
SECTION 3.15
All laws and parts of laws in conflict with this Act are repealed.16
H. B. 271
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