Georgia Code
Article 5 - Current Income Tax Payment
§ 48-7-109.1. Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article

History. Code 1933, § 91A-3911.1, enacted by Ga. L. 1981, p. 1857, § 38; Ga. L. 2000, p. 1589, § 3.
Editor’s notes.
Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that the amendment to this Code section shall apply with respect to notices delivered on or after July 1, 2000.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 7 - Income Taxes

Article 5 - Current Income Tax Payment

§ 48-7-100. Definitions

§ 48-7-100.1. Withholding of Income Tax From Retirement Benefits of Federal Annuitants

§ 48-7-101. Collection of Income Tax at Source; Withholding

§ 48-7-102. Withholding Exemption Status

§ 48-7-102.1. Withholding Exemptions; Rules and Regulations; Submission of Certificates to Commissioner

§ 48-7-103. Quarterly, Monthly, and Jeopardy Returns; Tax Payments; Forms

§ 48-7-104. Period Adjustments for Incorrect Withholdings or Payments

§ 48-7-105. Statements of Wages Paid and Taxes Withheld to Employees; Time; Penalties; Enforcement

§ 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

§ 48-7-107. Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commissioner; Effect of Failure to Furnish Forms

§ 48-7-108. Employer’s Liability

§ 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

§ 48-7-109.1. Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article

§ 48-7-110. Effect of Employer’s Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State

§ 48-7-111. Employer’s Records; Contents; Period of Preservation

§ 48-7-112. Employee Refunds and Credits; Procedures

§ 48-7-113. Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment

§ 48-7-114. Estimated Income Tax by Individuals; Procedures

§ 48-7-115. Time for Filing Estimated Income Tax by Individuals

§ 48-7-116. Installment Payments of Estimated Tax by Individuals

§ 48-7-117. Estimated Income Tax by Corporations

§ 48-7-119. Installment Payments of Estimated Tax by Corporations

§ 48-7-120. Failure by Taxpayer to Pay Estimated Income Tax

§ 48-7-121. Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time

§ 48-7-122. Nondeductibility to Employer of Tax Deducted and Withheld

§ 48-7-123. Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments

§ 48-7-124. Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction

§ 48-7-125. Application of Article to Short Taxable Years

§ 48-7-126. Assessable Penalties and Interest

§ 48-7-127. Other Violations of Article; Penalties

§ 48-7-128. Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by Nonresidents

§ 48-7-129. Withholding Tax on Distributions to Nonresident Members of Partnerships, Subchapter “S” Corporations, and Limited Liability Companies