Georgia Code
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 - History. Code 1933, § 92-3201, enacted by Ga. L. 1971,...

§ 48-7-51. Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection - Every corporation subject to taxation under this chapter shall make...

§ 48-7-52. Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents - Every corporation subject to the tax imposed by this chapter...

§ 48-7-53. Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations - History. Ga. L. 1931, Ex. Sess., p. 24, § 27;...

§ 48-7-54. Electronic Filing for Nonindividual Taxpayers - The commissioner may require any nonindividual taxpayer and any return...

§ 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;...

§ 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 - History. Ga. L. 1931, Ex. Sess., p. 24, § 34;...

§ 48-7-57.1. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws - History. Code 1981, § 48-7-57.1 , enacted by Ga. L....

§ 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;...

§ 48-7-59. Examination of Federal Income Tax Returns - Whenever in the opinion of the commissioner it is necessary...

§ 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 - History. Code 1933, § 91A-3711, enacted by Ga. L. 1979,...

§ 48-7-61. Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties - History. Ga. L. 1931, Ex. Sess., p. 24, § 51;...

§ 48-7-62. Optional Taxpayer Contributions to the Georgia National Guard Foundation Through Income Tax Payment and Refund Process - History. Code 1981, § 48-7-62 , enacted by Ga. L....

§ 48-7-63. Optional Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process - History. Code 1981, § 48-7-63 , enacted by Ga. L....

§ 48-7-64. Tax Exempt Contributions to the Technical College System of Georgia Foundation for Scholarships Awards - History. Code 1981, § 48-7-64 , enacted by Ga. L....