Revenue and taxation; allow businesses to provide affidavits of certified public accountants in lieu of tax returns

A BILL to be entitled an Act to amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, methods of allocating gross receipts, information provided by business or practitioner, and limits on levies by local governments using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.