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History. Code 1981, § 48-7-6 , enacted by Ga. L. 2005, p. 220, § 1; Ga. L. 2013, p. 141, § 48/HB 79.
Structure Georgia Code
Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 1 - General Provisions
§ 48-7-1. Definitions
§ 48-7-2. Unlawful Failure to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books; Penalty
§ 48-7-3. Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty
§ 48-7-4. Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty
§ 48-7-5. Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00
§ 48-7-6. License or Registration Extensions for National Guard Members and Reservists on Active Duty