Georgia Code
Article 3 - Returns and Furnishing of Information
§ 48-7-59. Examination of Federal Income Tax Returns

Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.
History. Ga. L. 1931, Ex. Sess., p. 24, § 47; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3215; Code 1933, § 91A-3710, enacted by Ga. L. 1978, p. 309, § 2.

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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