Georgia Code
Chapter 7 - Income Taxes
Article 5 - Current Income Tax Payment

§ 48-7-100. Definitions - As used in this article, the term: (1.1) “Corporation” shall...

§ 48-7-100.1. Withholding of Income Tax From Retirement Benefits of Federal Annuitants - The commissioner shall, not later than July 1, 1996, enter...

§ 48-7-101. Collection of Income Tax at Source; Withholding - Click to view Click to view Married Married Filing Filing...

§ 48-7-102. Withholding Exemption Status - History. Ga. L. 1960, p. 7, § 4; Code 1933,...

§ 48-7-102.1. Withholding Exemptions; Rules and Regulations; Submission of Certificates to Commissioner - History. Code 1981, § 48-7-102.1 , enacted by Ga. L....

§ 48-7-103. Quarterly, Monthly, and Jeopardy Returns; Tax Payments; Forms - History. Ga. L. 1960, p. 7, § 5; Ga. L....

§ 48-7-104. Period Adjustments for Incorrect Withholdings or Payments - History. Ga. L. 1960, p. 7, § 6; Code 1933,...

§ 48-7-105. Statements of Wages Paid and Taxes Withheld to Employees; Time; Penalties; Enforcement - History. Ga. L. 1960, p. 7, § 7; Code 1933,...

§ 48-7-106. Annual and Final Returns; Time; Return to Be Filed Upon Sale of Business; Withholding Unpaid Withholding Taxes From Purchase Prices; Penalties for Violations - History. Ga. L. 1960, p. 7, § 8; Code 1933,...

§ 48-7-107. Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commissioner; Effect of Failure to Furnish Forms - History. Ga. L. 1960, p. 7, § 9; Code 1933,...

§ 48-7-108. Employer’s Liability - History. Ga. L. 1960, p. 7, § 11; Code 1933,...

§ 48-7-109. Effect as to Employer’s Liability of Employee’s Payment of Tax Not Deducted and Withheld; Effect on Employee’s Income Tax Liability Resulting From Employer’s Failure to Withhold Tax - History. Ga. L. 1960, p. 7, § 14; Code 1933,...

§ 48-7-109.1. Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article - History. Code 1933, § 91A-3911.1, enacted by Ga. L. 1981,...

§ 48-7-110. Effect of Employer’s Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State - The fact of an employer’s voluntary compliance with the requirements...

§ 48-7-111. Employer’s Records; Contents; Period of Preservation - History. Ga. L. 1960, p. 7, § 12; Code 1933,...

§ 48-7-112. Employee Refunds and Credits; Procedures - History. Ga. L. 1960, p. 7, § 15; Ga. L....

§ 48-7-113. Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment - If more than the correct amount of tax, penalty, or...

§ 48-7-114. Estimated Income Tax by Individuals; Procedures - History. Ga. L. 1960, p. 7, § 18; Code 1933,...

§ 48-7-115. Time for Filing Estimated Income Tax by Individuals - History. Ga. L. 1960, p. 7, § 19; Code 1933,...

§ 48-7-116. Installment Payments of Estimated Tax by Individuals - History. Ga. L. 1960, p. 7, § 20; Code 1933,...

§ 48-7-117. Estimated Income Tax by Corporations - History. Ga. L. 1963, p. 18, § 1; Code 1933,...

§ 48-7-119. Installment Payments of Estimated Tax by Corporations - If the requirements of Code Section 48-7-117 are first met...

§ 48-7-120. Failure by Taxpayer to Pay Estimated Income Tax - History. Ga. L. 1960, p. 7, § 22; Ga. L....

§ 48-7-121. Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time - History. Ga. L. 1960, p. 7, § 23; Ga. L....

§ 48-7-122. Nondeductibility to Employer of Tax Deducted and Withheld - The tax deducted and withheld under this article shall not...

§ 48-7-123. Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments - The commissioner may disregard a fractional part of a dollar...

§ 48-7-124. Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction - In the administration and enforcement of this article with respect...

§ 48-7-125. Application of Article to Short Taxable Years - The application of this article to taxable years of less...

§ 48-7-126. Assessable Penalties and Interest - History. Ga. L. 1960, p. 7, § 30; Ga. L....

§ 48-7-127. Other Violations of Article; Penalties - History. Ga. L. 1960, p. 7, § 31; Ga. L....

§ 48-7-128. Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by Nonresidents - The commissioner may by regulation set a purchase price amount...

§ 48-7-129. Withholding Tax on Distributions to Nonresident Members of Partnerships, Subchapter “S” Corporations, and Limited Liability Companies - (e.1) This Code section shall not apply to electing Subchapter...