Georgia Code
Article 5 - Current Income Tax Payment
§ 48-7-109. Effect as to Employer’s Liability of Employee’s Payment of Tax Not Deducted and Withheld; Effect on Employee’s Income Tax Liability Resulting From Employer’s Failure to Withhold Tax

History. Ga. L. 1960, p. 7, § 14; Code 1933, § 91A-3912, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 39.
Law reviews.
For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021).

Structure Georgia Code