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Bill

LC 3997

Generally revise laws regarding the department of revenue

2025 Regular Session

LC 3997 would overhaul laws governing the Department of Revenue, affecting tax administration and taxpayers, but the bill died in process with no enacted changes.

(LC) Draft Died in Process
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Bill Summary · LC 3997

Summary of LC 3997: Generally revise laws regarding the department of revenue

Overview

  • Bill number: LC 3997
  • Title: Generally revise laws regarding the department of revenue
  • Subject: Taxation (Generally)
  • Status: Draft Died in Process (LC)
  • Introduced: December 15, 2024

Legislative history and status

  • 2024-12-15: Drafter Assigned; Draft On Hold
  • 2024-12-15: Introduced (LC)
  • 2025-05-22: (LC) Draft Died in Process
  • The bill did not advance beyond the draft stage, and no enacted text is available in the information provided.

Purpose and intended scope

  • The bill is described as “generally revise laws regarding the department of revenue,” indicating an effort to update, reorganize, or modernize statutes governing the state Department of Revenue (DOR) and its functions.
  • Because no specific text is provided, the precise aims (e.g., changes to tax administration, collection procedures, audits, penalties, exemptions, or agency structure) cannot be confirmed from the summary above.

Potential provisions (based on typical scope of such bills)

  • While the exact provisions are not disclosed, bills of this nature commonly address:
    • Administrative structure and authority of the DOR
    • Tax filing, payment, and collection procedures
    • Audit and enforcement processes
    • Penalties, interest, and dispute resolution
    • Taxpayer rights and appeal procedures
    • Data sharing, privacy, and modernization of systems
    • Definitions and cross-references within tax statutes
  • It is important to note that these are common themes and not confirmed provisions in LC 3997.

Who would be affected

  • Primary: The state Department of Revenue and its employees.
  • Secondary: Taxpayers and businesses subject to state tax laws, as well as individuals who interact with DOR for registrations, filings, or audits.
  • Any fiscal or administrative changes could influence compliance timelines, reporting requirements, and enforcement practices.

Procedural and timeline considerations

  • The bill was introduced on 12/15/2024 but remained a draft with the drafter assigned and the draft placed on hold.
  • The project appears to have died in process by 05/22/2025, meaning no enacted changes are anticipated unless the measure is reintroduced in a future session.
  • If reintroduced, it would likely go through standard committee review, possible amendments, and fiscal notes before any potential passage.

Bottom line

LC 3997 is a proposed, but ultimately stalled, effort to overhaul the laws governing the Department of Revenue. With no text available and the draft having died in process, there is no enacted impact to taxpayers or the DOR at this time. If reintroduced, future summaries would be able to detailing the specific changes and their effects.

Compiled from official sources — confirm details with the bill’s official record.

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