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

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

(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.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, página 140; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.