Tax on Transfer of Nonresident Decedent's Property. taxes from companies or persons required by law to make returns to the Comptroller-General. Sec. 14. Be it further enacted by the authority afore- Duties of said, that it shall be the duty of the sheriffs, their deputies, tax-collectors. and the constables of this State to look carefully after the sheriffs, etc. collection of all taxes that may be due the State of Georgia under this Act, or any other special taxes due the State of Georgia. It shall be the duty of all tax-collectors and sheriffs and constables of this State to direct and see that all persons, firms, or corporations violating this Act or any of the tax acts of this State shall be prosecuted for all violations of the tax laws; and every person convicted for a violation of this Act or any of the special tax laws of Georgia, upon the information of any citizen of this State, one fourth of the fine imposed upon any person for violation of the tax laws shall, by order of said court, be paid to such informant or prosecutor. Sec. 15. Be it further enacted, that wherever in any Meaning of section or paragraph of this Act the words "in towns or "In towns or cities" occur, the same shall be construed to mean "within outside inone mile of villages, towns, or cities," unless otherwise cluded. specified. Sec. 16. Be it further enacted, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 25, 1927. ESTATES OF NON-RESIDENT DECEDENTS. No. 331. An Act to impose a tax upon the transfer, at death, of real estate and personal property within the jurisdiction. of this State, belonging to non-resident decedents, and for other purposes. Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, Tax on Transfer of Nonresident Decedent's Property. that a tax of two per centum of its actual value is hereby imposed upon the transfer of the following property of a fer of property non-resident decedent: Tax on trans of non-resident decedent. Valuation. how made. a. Real or personal property or any interest therein within this State. b. Shares of stock or registered or coupon bonds or certificates of interest of corporations organized under the laws of this State, or of national banking associations located in this State, or joint stock companies or associations organized under the laws of this State. C. Such tax shall not apply to bonds of this State or any of its subdivisions, or on money deposited in a bank, trust company or other similar institution in this State, if such deposit is owned by a non-resident decedent. Sec. 2. Be it further enacted by the authority aforesaid, that the value of any property taxable under the provisions of this Act and the amount of tax imposed thereon shall be determined by the State Tax Commissioner, who shall give notice and an opportunity to be heard to the transferor, administrator, trustee, or other person liable for the payment thereof. The tax shall be imposed upon the transfer of the property situated within this State, and not upon the persons to whom the property is transferred. No deduction shall be allowed from the value of any property incumbrance, taxable under this Act, except an incumbrance upon real property in this State, or personal property held within this State as collateral or security for a loan. Deduction of etc. Time for Sec. 3. Be it further enacted by the authority aforesaid, that all taxes imposed by this Act shall be due and payable at the time of the transfer, and shall be paid to the Comptroller-General of the State. If such tax is paid within six months of the death of the decedent a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from date of death, interest shall be charged and collected at the rate of ten per centum from the date of death. The tax herein Inheritance Tax; Change of Return, etc., after Change of Federal Tax. imposed shall be and remain a lien upon the property transferred until paid, and the transferor, executor, administrator, or trustee of the estate shall be personally liable for such tax. and forms. Sec. 4. Be it further enacted by the authority aforesaid, Authority to that the State Tax Commissioner, with the approval of the prescribe rules Comptroller-General, shall have the power to prescribe such rules and regulations and forms not inconsistent with the terms of this Act as may be necessary to carry out the provisions of this Act. Sec. 5 Be it further enacted by the authority aforesaid, that the tax imposed by this Act on personal property (except tangible personal property having an actual situs in this State) shall not be payable if the laws of the State of residence of the decedent at the time of his death exempted residents of this State from transfer taxes or death taxes on such property. Sec. 6. Be it further enacted by the authority aforesaid, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 20, 1927. Exemption. INHERITANCE-TAX ACT AMENDED. No. 344. An Act to amend the Georgia Inheritance-Tax Act, approved Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, that section 1 of the Act approved March 31, 1926, providing for the return and assessment of State inheritance taxes, be amended by adding at the end of said section 1 the following: "Provided, that if after the filing of a duplicate return and the assessment of the State inheritance taxes the Federal authorities shall increase or Tax on Motor-fuel and Kerosene Distributors. decrease the amount of the Federal estate tax, an amended return shall be filed with the State Tax Commissioner, showing all changes made in the original return and the amount of increase or decrease in the Federal estate tax, and such official shall assess against said estate 80 per cent of the additional amount found to be due for Federal estate tax. In the event of a decrease in the Federal estate tax, the State shall refund to said estate its proportion of said decrease." Sec. 2. Be it further enacted by the authority aforesaid, that section 2 of said Act be amended by striking therefrom the last sentence in said section, and inserting in lieu thereof the following: "The Ordinary shall receive for his services able to Comp- the sum of $3.00 to be taxed as a part of the cost of administration. The tax assessed under the terms of this Act shall be paid direct to the Comptroller-General." Ordinary's troller-Gen eral. Sec. 3. Be it further enacted by the authority aforesaid, that section 4 of said Act be amended by striking from said section the words "tax-collector of the county of the administration," and inserting in lieu thereof the words "Comptroller-Genral." Sec. 4. Be it further enacted by the authority aforesaid, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 20, 1927. MOTOR-FUEL DISTRIBUTORS. No. 378. An Act providing for an occupation tax upon all distributors of motor-fuels and kerosene engaged in business in this State, distributing two and one half cents per gallon of said motor-fuel tax for use in construction of the State-aid system of roads, and one cent to the several counties of this State; requiring such distributors to register, make returns, and give bond; providing penalties for violations of this Act, and for other purposes. Tax on Motor-fuel and Kerosene Distributors. Section 1. Be it enacted by the General Assembly of Tax on disthe State of Georgia, and it is hereby enacted by authority tributors of of the same, that the terms used in this Act shall be con- and kerosene. strued as follows: motor-fuels "Fuels" as used in this Act shall include gasoline, benzol, "Fuels" denaptha, and other fuels used in internal combustion engines, fined. but shall not include any such articles which, under a distillation test conducted as prescribed by the bureau of mines of the United States Government for gasoline, will show the distillation of the first drop at a temperature of not less than 200 degrees Fahrenheit, and shall not include kerosene oil, or the distillates commonly known as crude "Kerosene" fuel oils. "Kerosene" as used in this Act shall include the defined. ordinary household petroleum oil used with wick burners. for illuminating, heating, and cooking purposes. "Distributor" as used in this Act shall include any per- "Distributor" son, association of persons, firm, corporation, and political defined. subdivision of this State, (a) That imports or causes to be imported, and sells at wholesale or retail or otherwise within this State, any of the fuels or kerosene as specified above; or (b) That imports or causes to be imported, and withdraws for use within this State by himself or others, any of such fuels or kerosene from the tank-car or other original container or package in which imported into this State; or (c) That manufacturers, refines, produces, or compounds any of such fuels or kerosene within this State, and sells the same at wholesale or retail or otherwise within this State for use or consumption within this State. The term "distributor" as used in this Act shall not include any retail dealer in such fuels or kerosene, or operator or proprietor of a gasoline filing-station or public garage or other place at which such fuels are sold, where such dealer or other person procures his entire supply thereof from a "distributor" as above defined, who has qualified as such as hereinafter provided. Sec. 2. Be it further enacted by the authority aforesaid, Tax on fuel that each distributor of fuels who engages in such business distributors. |