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Bill

LC 1328

Revise laws related to the collection of taxes

2025 Regular Session

LC 1328 aimed to revise tax-collection laws, possibly altering assessment, billing, penalties, and refunds; it died in process, so no changes were enacted.

(LC) Draft Died in Process
#taxation(generally)
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WeVote Research Nonpartisan
Bill Summary · LC 1328

Summary of LC 1328 — Revise laws related to the collection of taxes

Overview

LC 1328 is a bill titled “Revise laws related to the collection of taxes.” The available legislative record indicates the bill’s purpose was to revise laws governing how taxes are collected. However, the full text and specific provisions have not been provided in the summary you supplied, so the exact changes are not publicly detailed here.

Status and Timeline

  • Introduced: November 12, 2024
  • 2024-11-12: Drafter Assigned
  • 2024-11-12: Draft On Hold
  • 2025-05-26: (LC) Draft Died in Process
  • Current status: Died in Process (did not advance in the legislative process)

What is known about the bill

  • The formal objective appears to be a revision of existing tax collection laws. No specific sections, definitions, or enactment dates are included in the available record.
  • The bill moved through the drafting stage but was placed on hold and ultimately died in process, indicating it did not progress to committee review or floor action.

Potential scope (based on the title)

Because the text is not publicly available in your summary, the following areas are commonly addressed in bills that revise tax collection laws. These are potential topics that might have been considered, not confirmed provisions of LC 1328:
- Definitions related to taxes, taxable entities, and collection authorities
- Procedures for tax assessment, billing, and payment timelines
- Penalties, interest, and enforcement mechanisms for late or nonpayment
- Coordination between tax authorities and third-party collection agents
- Tax refunds, offsets, and dispute resolution procedures
- Information reporting requirements and data sharing with other agencies
- Administrative simplification or modernization (e.g., electronic filing/collection)
- Effective dates and sunset provisions or phased implementation

Potential impacts

  • Taxpayers: Changes could affect payment timelines, penalties, dispute processes, or eligibility for refunds.
  • Tax administration: Could alter enforcement processes, data handling, or operational procedures.
  • Businesses and individuals: Impacts would depend on whether the revisions affect withholding, estimated payments, and compliance burden.

Who would be affected

  • Individual taxpayers
  • Businesses and corporations
  • Tax authorities and related administrative staff
  • Tax preparers and advisors

Next steps

  • To provide a precise, provisions-specific summary, please share the full bill text or an official bill summary from the legislative information system.
  • If you can provide a link or document containing the enacted language, I can produce a detailed, line-by-line analysis of changes, affected statutes, effective dates, and likely fiscal impacts.

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

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