Revenue and Taxation; each person that files FORM 1099-K with the Internal Revenue Service shall also file electronically to the state revenue commissioner on or before federal deadline; provide

A BILL to be entitled an Act to amend Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating to state administration and enforcement of revenue and taxation, so as to provide that each person that files or is required to file Form 1099-K with the Internal Revenue Service shall also electronically file a copy of each such form to the state revenue commissioner on or before the federal deadline; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.