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Article 1 - General Provisions
§ 48-7-1. Definitions - As used in this chapter, the term: (7.1) “Owning property...
§ 48-7-2. Unlawful Failure to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books; Penalty - History. Code 1933, § 92-3217, enacted by Ga. L. 1937,...
§ 48-7-3. Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty - History. Ga. L. 1931, Ex. Sess., p. 24, § 49;...
§ 48-7-4. Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty - History. Ga. L. 1931, Ex. Sess., p. 24, § 50;...
§ 48-7-5. Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00 - Any person who willfully evades or defeats or willfully attempts...
§ 48-7-6. License or Registration Extensions for National Guard Members and Reservists on Active Duty - History. Code 1981, § 48-7-6 , enacted by Ga. L....
Article 2 - Imposition, Rate, Computation, Exemptions, and Credits
§ 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....
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....
Article 4 - Payment: Deficiencies, Assessment, and Collection
§ 48-7-80. Time and Place of Payment of Tax on Basis of Calendar or Fiscal Year - The total amount of tax imposed by this chapter on...
§ 48-7-81. Interest on Taxes Not Timely Paid; Rate; Determination of Due Date; Effect of Tax Reduction on Computation of Interest; Assessment, Collection, and Payment of Interest on Penalties or Additions; Grace Period; Assessment and Collection Peri... - History. Ga. L. 1931, Ex. Sess., p. 24, § 37;...
§ 48-7-82. Periods of Limitation for Assessment of Taxes; Collection by Execution; Change or Correction of Net Income - History. Ga. L. 1931, Ex. Sess., p. 24, § 36;...
§ 48-7-83. Action for Collection of Tax Out of Assets of Dissolved Corporation; Procedure - Whenever any corporation has been dissolved or the assets of...
§ 48-7-84. Actions in Restraint of Assessment or Collection of Income Tax - No action for the purpose of restraining the assessment or...
§ 48-7-85. Authority of Commissioner to Prorate Tax of Person Moving Into or Out of State; Requirement That Taxpayer Prorate Exemptions; Applicability of Code Section Subject to Commissioner’s Discretion - Whenever the commissioner in his discretion determines that a person...
§ 48-7-86. Penalty for Failure to Pay or for Underpayment of Taxes; Rate; Reductions of Tax by Partial Payments and Credits; Penalty for Nonpayment After Notice and Demand; Penalties for Underpayments; Relief of Liability on Joint Return - then the other individual shall be relieved of liability for...
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...
Article 6 - Local Income Taxes
§ 48-7-140. Prohibition of Local Income Taxes - On or after May 20, 2010, there shall be no...
Article 7 - Setoff Debt Collection
§ 48-7-160. Purposes - The purpose of this article is to establish a policy...
§ 48-7-161. Definitions - As used in this article, the term: (.1) “Administrative Office...
§ 48-7-162. Collection Remedy Additional - The collection remedy authorized by this article is in addition...
§ 48-7-162.1. Submission of Debts Through Administrative Office of the Courts - History. Code 1981, § 48-7-162.1 , enacted by Ga. L....
§ 48-7-163. Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee - History. Code 1933, § 91A-4104, enacted by Ga. L. 1980,...
§ 48-7-164. Procedure for Setoffs and Notification of Taxpayers; Certification of Debts; Transfer of Refunds to Claimant Agency; Notice to Taxpayers; Transferred Funds in Escrow Account; Costs Borne by Claimant Agency - History. Code 1933, § 91A-4105, enacted by Ga. L. 1980,...
§ 48-7-165. Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals - History. Code 1933, § 91A-4106, enacted by Ga. L. 1980,...
§ 48-7-165.1. Hearing; Final Determination of Debt - History. Code 1981, § 48-7-165.1 , enacted by Ga. L....
§ 48-7-166. Final Determination of Debt Due; Transfer From Escrow Account to Credit of Debtor’s Account of Debt Due; Notice of Setoff; Refund of Excess; Disbursement of Funds - History. Code 1933, § 91A-4107, enacted by Ga. L. 1980,...
§ 48-7-167. Effect of Setoff on Refund - When the setoff authorized by this article is exercised, the...
§ 48-7-168. Priority of Department Over Claimant Agencies for Collection by Setoff - The department has priority pursuant to subsection (c) of Code...
§ 48-7-169. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations - The commissioner is authorized to prescribe forms and to promulgate...
§ 48-7-170. Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies; Nondisclosure of Information by Employees or Prior Employees of Agencies; Penalties - History. Code 1933, § 91A-4110, enacted by Ga. L. 1980,...