Georgia Code
Article 5 - Current Income Tax Payment
§ 48-7-112. Employee Refunds and Credits; Procedures

History. Ga. L. 1960, p. 7, § 15; Ga. L. 1961, p. 53, § 1; Ga. L. 1975, p. 156, § 2; Code 1933, § 91A-3913, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1555, § 2; Ga. L. 1993, p. 1402, § 18; Ga. L. 2000, p. 777, § 2; Ga. L. 2010, p. 838, § 10/SB 388; Ga. L. 2010, p. 863, § 2/SB 296.

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