Georgia Code
Article 3 - Returns and Furnishing of Information
§ 48-7-58. Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of Taxable Income of Corporations Engaging in Improper Activities; Consideration of Potential Reasonable Profits

History. Ga. L. 1931, Ex. Sess., p. 24, § 31; Code 1933, § 92-3209; Code 1933, § 91A-3707, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2005, p. 159, § 18/HB 488.
Editor’s notes.
Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2005.’

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 7 - Income Taxes

Article 3 - Returns and Furnishing of Information

§ 48-7-50. Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers’ Federal Tax Returns

§ 48-7-51. Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection

§ 48-7-52. Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents

§ 48-7-53. Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations

§ 48-7-54. Electronic Filing for Nonindividual Taxpayers

§ 48-7-56. Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns

§ 48-7-57. Penalty for Failure to File Timely Return; Rate; Maximum; Failure Due to Reasonable Cause; Reduction of Tax Due by Partial Payment, Credit, or Other Penalty; Applicability of Federal Return Extension to State Return

§ 48-7-57.1. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws

§ 48-7-58. Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of Taxable Income of Corporations Engaging in Improper Activities; Consideration of Potential Reasonable Profits

§ 48-7-59. Examination of Federal Income Tax Returns

§ 48-7-60. Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Furnishing Information to Local Tax Authorities; Furnishing Information to Nonofficials; Conditions; Effect of Code Section

§ 48-7-61. Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties

§ 48-7-62. Optional Taxpayer Contributions to the Georgia National Guard Foundation Through Income Tax Payment and Refund Process

§ 48-7-63. Optional Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process

§ 48-7-64. Tax Exempt Contributions to the Technical College System of Georgia Foundation for Scholarships Awards