Georgia Code
Article 2 - Definitions
§ 34-8-49. Wages

provided, however, that in cases of successorship of an employer, the amount of wages paid by the predecessor shall be considered for purposes of this provision as having been paid by the successor employer;
History. Code 1981, § 34-8-49 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1992, p. 776, § 1; Ga. L. 2012, p. 950, § 1/HB 347.
U.S. Code.
Sections 501(a), 3101 and 3306(b)(5) of the federal Internal Revenue Code of 1986, referred to in subparagraph (b)(2)(F) and paragraphs (b)(3) and (b)(7), respectively, are codified at 26 U.S.C. §§ 501(a), 3101 and 3306(b)(5), respectively.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Ga. St. U.L. Rev. 92 (2012).

Structure Georgia Code