Georgia Code
Article 3 - Returns and Furnishing of Information
§ 48-7-56. Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns

History. Ga. L. 1931, Ex. Sess., p. 24, § 32; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3210; Ga. L. 1937, p. 109, § 14; Ga. L. 1952, p. 230, § 1; Ga. L. 1952, p. 360, § 1; Ga. L. 1955, p. 193, § 1; Ga. L. 1955, Ex. Sess., p. 27, § 5; Code 1933, § 91A-3708, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1988, p. 1380, § 2; Ga. L. 1999, p. 81, § 48; Ga. L. 2003, p. 442, § 3; Ga. L. 2016, p. 1, § 2/HB 742.
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.” This Act became effective April 1, 1988.
Ga. L. 2016, p. 1, § 8/HB 742, not codified by the General Assembly, provides, in part, that Section 2 of this Act shall be applicable to all taxable years beginning on or after January 1, 2016.

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