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§ 48-7-20. [Effective Until January 1, 2024. See note.] Individual Tax Rates; Credit for Withholding and Other Payments; Applicability to Estates and Trusts - Click to view Click to view SINGLE PERSON If Georgia...
§ 48-7-20. [Effective January 1, 2024. See note.] Individual Tax Rates; Credit for Withholding and Other Payments; Applicability to Estates and Trusts - (a.1) (1) On and after January 1, 2024, the tax...
§ 48-7-20.1. One-Time Tax Rebates for Qualified Taxpayers - History. Code 1981, § 48-7-20.1 , enacted by Ga. L....
§ 48-7-21. Taxation of Corporations - (7.1) (A) As used in this paragraph, the term: The...
§ 48-7-21.1. Compensation Paid by Taxpayer Disallowed as Business Expense; Applicability - History. Code 1981, § 48-7-21.1 , enacted by Ga. L....
§ 48-7-22. Taxation of Fiduciaries; Rate; Taxable Net Income of Estate or Trust; Exemptions; Computation of Net Income; Determination of Taxable Year; Tax as Charge Against Estate or Trust - History. Ga. L. 1931, Ex. Sess., p. 24, § 6;...
§ 48-7-23. Taxation of Partnerships; Computation of Net Income; Disallowance of Charitable Contributions; Individual Liability of Partners; Individual Returns of Distributive Shares; Taxable Years; Elections - History. Ga. L. 1931, Ex. Sess., p. 24, § 7;...
§ 48-7-24. Nonresident Members of Resident Partnerships; Resident Members of Nonresident Partnerships; Profits; Distributive Shares; Taxability; Applicability - History. Ga. L. 1931, Ex. Sess., p. 24, § 19;...
§ 48-7-25. Exempt Corporations and Organizations; Procedure for Obtaining Exempt Status; Revocation of Exempt Status; Grounds; Retroactivity; Statute of Limitations; Information Returns; Unrelated Business Income; Deductibility of Death Benefit Payme... - History. Ga. L. 1931, Ex. Sess., p. 24, § 5;...
§ 48-7-26. [Effective Until January 1, 2024. See note.] Personal Exemptions - History. Code 1981, § 48-7-26 , enacted by Ga. L....
§ 48-7-26. [Effective January 1, 2024. See note.] Personal Exemptions - History. Code 1981, § 48-7-26 , enacted by Ga. L....
§ 48-7-27. [Effective Until January 1, 2024. See note.] Computation of Taxable Net Income - (5.1) (A) Up to $17,500.00 of income received by an...
§ 48-7-27. [Effective January 1, 2024. See note.] Computation of Taxable Net Income - (5.1) (A) Up to $17,500.00 of income received by an...
§ 48-7-28. Reciprocity - A resident individual who has an established business in another...
§ 48-7-28.1. Tax Repayments and Benefits - History. Code 1981, § 48-7-28.1 , enacted by Ga. L....
§ 48-7-28.2. Employer Social Security Credits - History. Code 1981, § 48-7-28.2 , enacted by Ga. L....
§ 48-7-28.3. Expenses From Transactions With Related Members - History. Code 1981, § 48-7-28.3 , enacted by Ga. L....
§ 48-7-28.4. Adjustments to Taxes; Disallowing Expenses Paid to Certain Real Estate Investment Trusts; Procedures, Conditions, and Limitations - History. Code 1981, § 48-7-28.4 , enacted by Ga. L....
§ 48-7-29. Tax Credits for Rural Physicians - History. Code 1981, § 48-7-29 , enacted by Ga. L....
§ 48-7-29.1. Tax Credits for Retrofitting Certain Single-Family Homes With Accessibility Features - History. Code 1981, § 48-7-29.1 , enacted by Ga. L....
§ 48-7-29.2. Tax Credits for Qualified Caregiving Expenses - History. Code 1981, § 48-7-29.2 , enacted by Ga. L....
§ 48-7-29.4. Tax Credits for Disaster Assistance Funds Received - History. Code 1981, § 48-7-29.4 , enacted by Ga. L....
§ 48-7-29.6. Tax Credits for Qualified Low-Income Buildings - History. Code 1981, § 48-7-29.6 , enacted by Ga. L....
§ 48-7-29.7. Tax Credits for Depository Financial Institutions - History. Code 1981, § 48-7-29.7 , enacted by Ga. L....
§ 48-7-29.9. Tax Credits for Qualified Life Insurance Premiums for National Guard and Air National Guard Members - History. Code 1981, § 48-7-29.9 , enacted by Ga. L....
§ 48-7-29.10. Tax Credits for Qualified Child and Dependent Care Expenses - History. Code 1981, § 48-7-29.10 , enacted by Ga. L....
§ 48-7-29.11. Tax Credits for Certain Teleworking Expenses - History. Code 1981, § 48-7-29.11 , enacted by Ga. L....
§ 48-7-29.12. Tax Credits for Qualified Donation of Real Property - Appraisals received by the Department of Natural Resources shall be...
§ 48-7-29.13. Tax Credits for Qualified Health Insurance Expenses - History. Code 1981, § 48-7-29.13 , enacted by Ga. L....
§ 48-7-29.14. Tax Credits for Clean Energy Property - To claim a credit allowed by this paragraph, the taxpayer...
§ 48-7-29.15. Tax Credits for the Adoption of Foster Children - History. Code 1981, § 48-7-29.15 , enacted by Ga. L....
§ 48-7-29.16. [Effective Until January 1, 2023. See note.] Tax Credits for Contributions to Student Scholarship Organizations - History. Code 1981, § 48-7-29.16 , enacted by Ga. L....
§ 48-7-29.16. [Effective January 1, 2023. See note.] Tax Credits for Contributions to Student Scholarship Organizations - (c.1) A business enterprise shall be allowed a credit against...
§ 48-7-29.17. Tax Credit for the Purchase of One Eligible Single-Family Residence - History. Code 1981, § 48-7-29.17 , enacted by Ga. L....
§ 48-7-29.18. Tax Credits for Purchasers of Alternative Fuel Heavy Duty and Medium Duty Vehicles - History. Code 1981, § 48-7-29.18 , enacted by Ga. L....
§ 48-7-29.19. Procedures, Conditions, and Limitations on Amount of Tax Credits for Purchasers of Alternative Fuel Heavy-Duty and Medium-Duty Vehicles - History. Code 1981, § 48-7-29.19 , enacted by Ga. L....
§ 48-7-29.20. [Effective Until January 1, 2023. See note.] Tax Credits for Contributions to Rural Hospital Organizations - (b.1) From January 1 to June 30 each taxable year,...
§ 48-7-29.23. Tax Credits for Teachers in the Teacher Recruitment and Retention Program - History. Code 1981, § 48-7-29.23 , enacted by Ga. L....
§ 48-7-29.24. Tax Credits for Contributions to Foster Child Support Organizations - (b.1) For the period beginning on January 1 and ending...
§ 48-7-29.25. Tax Credits for Contributions to Law Enforcement Foundations - History. Code 1981, § 48-7-29.25 , enacted by Ga. L....
§ 48-7-30. Taxation of Nonresident’s Entire Net Income Derived From Activities Within State; Separate Accounting Possible; Applicability; Allowed Deductions; Applicability of Provisions for Corporations to Nonresidents - History. Ga. L. 1931, Ex. Sess., p. 24, § 15;...
§ 48-7-31. Taxation of Corporations; Allocation and Apportionment of Income; Formula for Apportionment - The denial of a petition under this subparagraph shall be...
§ 48-7-31.1. Conditions for Allocating Taxpayer’s Income Pursuant to Agreement; Public Inspection; Criteria for Evaluating Proposals - History. Code 1981, § 48-7-31.1 , enacted by Ga. L....
§ 48-7-32. Taxation of Railroad and Public Service Corporations; Computation of Net Income Where Business Is Within and Outside State; Net Income for All Other Such Corporations - History. Ga. L. 1931, Ex. Sess., p. 24, § 18;...
§ 48-7-33. Annual Accounting Periods - History. Ga. L. 1931, Ex. Sess., p. 24, § 20;...
§ 48-7-34. Returns of Corporations and Nonresidents Based Upon Books of Account; Application to Commissioner; Time; Contents - If any corporation or nonresident employs in its books of...
§ 48-7-35. Application for Permission to Use Other Method of Allocation by Corporation or Nonresident; Contents; Effect of Failure to Receive Notice of Rejection - If any corporation or nonresident shows by any method of...
§ 48-7-36. Tolling of Time Limits for Filings by Reason of War Related Service in Armed Forces - In the case of an individual: the period of service...
§ 48-7-37. Taxes Due From Members of Armed Forces Dying on Active Duty; Applicability of Tax to Particular Taxable Years; Assessment of Unpaid Taxes; Abatement; Credit or Refund of Collected Payments - In the case of any individual who dies while in...
§ 48-7-38. Deduction for Payments to Minority Subcontractors; Certification as Minority Subcontractor - History. Code 1981, § 48-7-38 , enacted by Ga. L....
§ 48-7-39. Depreciation of Property Placed in Service in Prior Tax Years - The election required by this subsection shall be made for...
§ 48-7-40. Designation of Counties as Less Developed Areas; Tax Credits for Certain Business Enterprises - (c.1) The commissioner of community affairs shall be authorized to...
§ 48-7-40.1. Tax Credits for Business Enterprises in Less Developed Areas - (2.1) Any census tract in a county that contains a...
§ 48-7-40.1A. Additional Job Tax Credits for Manufacturers of Personal Protective Equipment - History. Code 1981, § 48-7-40.1 A, enacted by Ga. L....
§ 48-7-40.1B. Tax Credit for Jobs Created by Manufacturers of Medical Equipment, Medical Supplies, Pharmaceuticals, or Medicine - History. Code 1981, § 48-7-40.1 B, enacted by Ga. L....
§ 48-7-40.2. Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 1 Counties - provided, however, that credit allowed and used pursuant to subdivision...
§ 48-7-40.3. Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 2 Counties - provided, however, that credit allowed and used pursuant to subdivision...
§ 48-7-40.4. Tax Credits for Existing Manufacturing and Telecommunications Facilities or Manufacturing and Telecommunications Support Facilities in Tier 3 or 4 Counties - History. Code 1981, § 48-7-40.4 , enacted by Ga. L....
§ 48-7-40.5. Tax Credits for Employers Providing Approved Retraining Programs - History. Code 1981, § 48-7-40.5 , enacted by Ga. L....
§ 48-7-40.6. Tax Credits for Employers Providing Child Care - Qualified child care property includes, but is not limited to,...
§ 48-7-40.7. Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 1 Counties - History. Code 1981, § 48-7-40.7 , enacted by Ga. L....
§ 48-7-40.8. Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 2 Counties - History. Code 1981, § 48-7-40.8 , enacted by Ga. L....
§ 48-7-40.9. Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities or Manufacturing and Telecommunications Support Facilities in Tier 3 and 4 Counties - History. Code 1981, § 48-7-40.9 , enacted by Ga. L....
§ 48-7-40.12. Tax Credits for Qualified Research Expenses - History. Code 1981, § 48-7-40.12 , enacted by Ga. L....
§ 48-7-40.14. Calculation of New Full-Time Jobs - Notwithstanding any provision to the contrary of Code Sections 48-7-40...
§ 48-7-40.15. Alternative Tax Credits for Base Year Port Traffic Increases - History. Code 1981, § 48-7-40.15 , enacted by Ga. L....
§ 48-7-40.15A. Increased Job Tax Credit Based on Increase in Port Traffic - History. Code 1981, § 48-7-40.15 A, enacted by Ga. L....
§ 48-7-40.16. Tax Credits for Alternative Fuel, Low-Emission and Zero-Emission Vehicles, and Electric Vehicle Chargers - History. Code 1981, § 48-7-40.16 , enacted by Ga. L....
§ 48-7-40.17. Tax Credits for Establishing or Relocating Quality Jobs - shall be allowed a credit for taxes imposed under this...
§ 48-7-40.18. Tax Credits for Businesses Headquartered in State; Full-Time Jobs - History. Code 1981, § 48-7-40.18 , enacted by Ga. L....
§ 48-7-40.20. Tax Credits for Businesses Engaged in Manufacturing Cigarettes for Exportation; Amount; Required Information - Click to view Current Year’s Exportation Amount of Credit Volume...
§ 48-7-40.21. Tax Credits for Existing Business Enterprises Undergoing Qualified Business Expansion; Recapture; Application of Credit - History. Code 1981, § 48-7-40.21 , enacted by Ga. L....
§ 48-7-40.22. Tax Credits for Business Enterprises for Leased Motor Vehicles; Daily Ridership; Implementation - Click to view Tier Credit amount per vehicle 1 $...
§ 48-7-40.23. Election to Count New Jobs on Calendar Year Basis - Notwithstanding any provision to the contrary of Code Sections 48-7-40...
§ 48-7-40.24. Tax Credits for Jobs Associated With Large-Scale Projects - but such term shall not include any event or circumstance...
§ 48-7-40.25. Tax Credits for Investment in Expanding Existing Manufacturing Facilities; Enhancements for High-Impact Aerospace Defense Projects - but such term shall not include any event or circumstance...
§ 48-7-40.26. Tax Credits for Film, Gaming, Video, or Digital Production - This term shall not mean or include any form of...
§ 48-7-40.26A. Tax Credits for Postproduction Expenditures - This term shall not mean or include any form of...
§ 48-7-40.27. Tax Credits for Qualified Investments in a Research Fund - History. Code 1981, § 48-7-40.27 , enacted by Ga. L....
§ 48-7-40.28. Limitation on the Aggregate Amount of Tax Credits Allowed for Qualified Investments in a Research Fund - History. Code 1981, § 48-7-40.28 , enacted by Ga. L....
§ 48-7-40.29. [For Effective Date, See note.] Tax Credits for Certain Qualified Equipment That Reduces Business or Domestic Energy or Water Usage - History. Code 1981, § 48-7-40.29 , enacted by Ga. L....
§ 48-7-40.30. Tax Credits for Certain Qualified Investments for Limited Period of Time - A business shall be substantially engaged in one of the...
§ 48-7-40.31. Tax Credits for Employing Qualified Parolees - History. Code 1981, § 48-7-40.31 , enacted by Ga. L....
§ 48-7-40.32. Revitalization Zone Tax Credits - History. Code 1981, § 48-7-40.32 , enacted by Ga. L....
§ 48-7-40.35. Tax Credits for Qualified Employers; Conditions and Limitations to Credit; Requirements for Being Qualified Employer - History. Code 1981, § 48-7-40.35 , enacted by Ga. L....
§ 48-7-40.36. Tax Credits for Timber Producers Incurring Losses From Hurricane Michael - (d.1) (1) If, on July 1, 2019, the commissioner has...
§ 48-7-41. Basic Skills Education Program Credits - Repealed pursuant to its own terms effective January 1, 2020....
§ 48-7-42. Affiliated Entities; Assignment of Corporate Income Tax Credits; Carryover of Unused Credits; Joint and Severable Liability - History. Code 1981, § 48-7-42 , enacted by Ga. L....