republic-os/legislation/us/states/ga/2019-20/hb-846.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Revenue and taxation; interest paid on refunds of overpayments of taxes and past due taxes shall be equal to the bank prime loan rate; provide	A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide that interest paid on refunds of overpayments of taxes and past due taxes shall be equal to the bank prime loan rate; to allow political subdivisions to make an election related repayment of certain final refund amounts being made over a period of time; to require the Department of Revenue to establish and maintain a direct pay permit program that permits a qualified taxpayer to accrue and pay directly to the department certain state and local sales and use taxes; to provide definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2019_20	HB 846	Georgia HB 846 (2019_20)	bill		enacted	Brett Harrell Bruce Williamson John Carson John Corbett Trey Kelley	8	20	1	2020-01-29	2020-06-30	openstates	ocd-bill/7e747013-7e0a-4eb1-8af4-4144729f1180	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	17c251bbd253d9715b1f99db75a3515b130b9fbb161411e08024a39a4cb51148	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 846 (2019_20) — Revenue and taxation; interest paid on refunds of overpayments of taxes and past due taxes shall be equal to the bank prime loan rate; provide

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide that interest paid on refunds of overpayments of taxes and past due taxes shall be equal to the bank prime loan rate; to allow political subdivisions to make an election related repayment of certain final refund amounts being made over a period of time; to require the Department of Revenue to establish and maintain a direct pay permit program that permits a qualified taxpayer to accrue and pay directly to the department certain state and local sales and use taxes; to provide definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. HB 846/AP* (committee substitute) — source
2. LC 43 1479/a (committee substitute) — source
3. LC 43 1568S/hs (committee substitute) — source
4. LC 43 1586S/RCS (committee substitute) — source
5. LC 43 1586S/rcs (committee substitute) — source
6. Sen ctee sub LC 41 2594S (committee substitute) — source
7. Sen ctee sub LC 41 2600S (committee substitute) — source
8. Sen ctee sub LC 43 1679S (committee substitute) — source

Votes

• PASSAGE — 148–3 (pass) · lower

Sponsors

• Brett Harrell — primary (person)
• Bruce Williamson — primary (person)
• John Carson — primary (person)
• John Corbett — primary (person)
• Trey Kelley — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2020-01-29 House Hopper
• 2020-01-30 House First Readers reading-1
• 2020-01-31 House Second Readers reading-2
• 2020-02-21 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2020-02-25 House Withdrawn, Recommitted withdrawal, referral-committee
• 2020-02-27 House Third Readers reading-3
• 2020-02-27 House Passed/Adopted By Substitute passage
• 2020-02-28 Senate Read and Referred referral-committee
• 2020-06-19 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2020-06-20 Senate Read Second Time reading-2
• 2020-06-24 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2020-06-25 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2020-06-25 Senate Engrossed passage
• 2020-06-25 Senate Third Read reading-3
• 2020-06-25 Senate Passed/Adopted By Substitute passage
• 2020-06-26 House Agreed Senate Amend or Sub
• 2020-06-29 House Sent to Governor executive-receipt
• 2020-06-30 House Date Signed by Governor executive-signature
• 2020-06-30 Act 411 executive-signature
• 2020-06-30 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7e747013-7e0a-4eb1-8af4-4144729f1180. Confidence: reported (aggregated from official Georgia legislature records).