Amend Titles 14, 16, 40, and 48.  Relating, respectively, to corporations, partnerships, and associations, crimes and offense, motor vehicles, and revenue and taxation.

This bill provides for the �State and Local Tax Revision Act of 2007�.  Relating to registration of corporations, partnerships, associations, limited liability companies, and foreign limited liability companies this bill would require the names and respective addresses of persons who have substantial responsibility for managing the business of the limited partnership and whose positions are similar to CEO, CFO, and Secretary be included on the annual registration provided to the Secretary of State.

Relating to crimes and offenses relating to raffle and bingo licenses; a subsection is amended to include a requirement for a statement affirming the applicant is exempt under the income tax laws of Georgia.  This bill also clarifies the definition of �nonprofit�. 

Relating to motor vehicles relating to driver improvement clinics; a new paragraph is added to state that the Department of Driver Services shall create, maintain, and provide to the state revenue commissioner a listing of all minors having successfully completed a driver education course at a private driver training school.

Relating to revenue and taxation relating to definitions; the definition of �Internal Revenue Code� is changed to include 2007 dates instead of 2006 dates.  A claim for refund of a tax or fee erroneously or illegally assessed shall be filed in writing in the form and containing such information as the commissioner may reasonably require and shall include a summary statement of the grounds upon which the taxpayer relies and an identification of the subject transactions.  A taxpayer may contest any claim for refund that is denied in whole or in part by filing with the commissioner a written protest at any time within 30 days from the date of notice of denial or partial payment.  If a person has erroneously or illegally paid sales taxes to a dealer that collected and remitted such taxes to the commissioner, such person must first attempt to obtain a refund of those taxes from the dealer.  If a refund from the dealer is impossible the commissioner may consider such person a taxpayer for the purposes of filing a claim for refund.  The person must then provide evidence that the dealer refused or was unable to refund the taxes; provide evidence that the dealer did not act upon the person�s written request for refund within 90 days from the request; or produce the department with a notarized form prescribed by the commissioner and executed by the dealer. A taxpayer who files a frivolous sales and use tax claim for refund is subject to a penalty of 25 percent of the difference between the amount claimed and the amount that is eligible for refund.  A taxpayer who files a fraudulent sales and use tax claim is subject to a penalty of 100 percent of the difference between the amount claimed and the amount that is eligible. The commissioner shall have the authority to appoint and employ eight no uniformed special investigators or enforcement officers of the department for the enforcement of this title and other laws.  �Fair Market Value� is defined.  �Qualified Donation� is amended.  The commissioner may require any taxpayer to electronically file any return, report, or other document required to be field when the federal counterpart of such return, report, or other document is required to be filed electronically.  �Tax return preparer� and �Understatement of liability� are defined.  A tax return preparer shall pay a penalty of $250 with respect to understated returns or claims unless is it shown that there is reasonable cause for the understatement and such person acted in good faith.  Other assessable penalties with respect to the preparation for other persons of returns of tax shall be as follows: Any tax return preparer with respect to any return or claim for refund who fails to furnish a completed copy of such return or claim to the taxpayer, at a time no later than the time such return or claim is presented for such taxpayer�s signature, shall pay a penalty of $50.00 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this paragraph on any tax return preparer with respect to documents filed during any calendar year shall not exceed $25,000.00; any tax return preparer with respect to any return or claim for refund who is required to sign such return or claim and fails shall pay a penalty of $50.00, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this paragraph on any tax return preparer with respect to documents filed during any calendar year shall not exceed $25,000.00; any tax return preparer with respect to any return or claim for refund who fails to furnish the preparer�s identifying number with respect to such return or claim shall pay a penalty of $50.00, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this paragraph on any tax return preparer with respect to documents filed during any calendar year shall not exceed $25,000.00; any tax return preparer with respect to any return or claim for refund who fails to retain a completed copy of such return or claim for three years following the later of either: the date on which the return was due to be filed with the department including any extensions which have been granted; or the date the return or claim was presented to the taxpayer for signature shall pay a penalty of $50.00 for each failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this paragraph on any tax return preparer with respect to any return period shall not exceed $25,000.00; and any tax return preparer who fraudulently endorses or otherwise negotiates directly or through an agent any check made in respect of the taxes imposed under this chapter or Chapter 7A of this title which is issued to a taxpayer other than the tax return preparer shall pay a penalty of $500.00 with respect to each such check. Any person who: organizes or assists in the organization of:a partnership or other entity;any investment plan or arrangement; or any other plan or arrangement; or participates directly or indirectly in the sale of any interest in an entity or plan or arrangement; and makes or furnishes or causes another person to make or furnish in connection with such organization or sale: a statement with respect to the allowability of any deduction or credit, the excludability of any income, or the securing of any other tax benefit by reason of holding an interest in the entity or participating in the plan or arrangement which the person knows or has reason to know is false or fraudulent as to any material matter; or a gross valuation overstatement as to any material matter shall pay, with respect to each activity a penalty equal to $1,000.00 or, if the person establishes that it is less, 100 percent of the gross income derived or to be derived by such person from such activity.