The state legislature of Georgia has passed a bill that would amend the Georgia tax code, requiring individuals who file or are required to file Form 1099-K with the IRS to also electronically file a copy of the form with the state revenue commissioner on or by March 31. Forms are due to recipients on or before January 31. The amendments include expanded information on penalties for late statements. The bill has been submitted to the governor and is pending signing.
To view the text of the bill as passed in full, please follow the link.