Revenue and taxation; allow businesses and practitioners 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, allocating gross receipts, and limits on levies 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.