Georgia CommonsHB 1360: Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits
Introduced version, the latest LegiScan holds · Last action February 19, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
House Bill 1360
By: Representatives Cheokas of the 151st, Cannon of the 172nd, Yearta of the 152nd, Greene of the 154th, Bonner of the 73rd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-380 of the Official Code of Georgia Annotated, relating to refunds of taxes and license fees by counties and municipalities, time and manner of filing claims and actions for refund, and authority to approve or disapprove claims, so as to prohibit class action suits; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-5-380 of the Official Code of Georgia Annotated, relating to refunds of taxes and license fees by counties and municipalities, time and manner of filing claims and actions for refund, and authority to approve or disapprove claims, is amended by adding a new subsection to read as follows:
"(h) A claim for refund may not be submitted by the taxpayer on behalf of a class consisting of other taxpayers who are alleged to be similarly situated."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.