48-12-1. Elimination of estate taxes and returns; prior taxable years not applicable.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.#
(b)
Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be governed by the provisions of general law as it existed immediately prior to July 1, 2014.#
(c)
This Code section shall not abate any prosecution, punishment, penalty, administrative proceeding or remedy, or civil action related to any violation of law committed prior to July 1, 2014.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 48-12-1, enacted by Ga. L. 2014, p. 762, § 1/HB 658.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 140; merge action: carried; file SHA-256 7933c78e4182.