This bill creates a three year statute of limitations on auditing for any business that collects sales tax and files a return with the Department of Revenue.

Please click here for a brief summary of the changes made by SB 82.

SB 332 changes the SPLOST annual published reporting requirements to include unexpended surplus funds for projects/purposes, their estimated completion date, and actual cost upon completion.  The bills also requires the report to be posted on the local government website if one is available.  Further, the bill adds a new provision allowing for any person or entity to enforce compliance for any provision in the SPLOST statute as well as allowing the Attorney General to seek civil or criminal enforcement.  After the Tax Reform Bill was passed, an amendment was added to this bill clarifying the process for counties and cities to share the optional excise tax on energy used in manufacturing.