Georgia Code
Article 5 - Current Income Tax Payment
§ 48-7-106. Annual and Final Returns; Time; Return to Be Filed Upon Sale of Business; Withholding Unpaid Withholding Taxes From Purchase Prices; Penalties for Violations

History. Ga. L. 1960, p. 7, § 8; Code 1933, § 91A-3907, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 21; Ga. L. 1983, p. 1834, § 9; Ga. L. 1988, p. 1380, § 3; Ga. L. 1997, p. 734, § 7; Ga. L. 2016, p. 1, § 5/HB 742; Ga. L. 2019, p. 902, § 3/SB 183.
The 2019 amendment, effective May 7, 2019, rewrote subsection (c), which read: “The commissioner may grant a reasonable extension of time, not exceeding 30 days, for filing the annual or final return required by this Code section.” See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 1988, p. 1380, § 8, not codified by the General Assembly, provides: “This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval, except that the state revenue commissioner, to the extent that he determines administratively necessary, may delay the implementation of any provision of this Act to no later than January 1, 1989.”
Ga. L. 2019, p. 902, § 4/SB 183, provides, in part, that the amendment to this Code section shall be applicable to all tax years beginning on or after January 1, 2019.
Law reviews.
For article, “Common State Tax Pitfalls in the Acquisition or Disposition of Businesses in Georgia,” see 22 Ga. St. B. J. 82 (1985).

Structure Georgia Code