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2020 Georgia Code
Title 48 - Revenue and Taxation
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
- § 48-7-51. Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection
- § 48-7-52. Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents
- § 48-7-53. Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations
- § 48-7-54. Electronic Filing for Nonindividual Taxpayers
- § 48-7-55. Required Questions on Returns for Individuals
- § 48-7-56. Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns
- § 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
- § 48-7-57.1. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws
- § 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
- § 48-7-59. Examination of Federal Income Tax Returns
- § 48-7-60. Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Conditions; Furnishing Information to Local Tax Authorities; Conditions; Furnishing Information to Nonofficials; Conditions; Effect of Code Section
- § 48-7-61. Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties
- § 48-7-62. Contributions to Be Georgia National Guard Foundation
- § 48-7-63. Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process
RESEARCH REFERENCES
ALR.
- Income tax: right to deduction in respect of obligations voluntarily assumed or paid, 79 A.L.R. 977.
Right of taxpayer to relief from his own errors in assessing his income tax or making out his income tax return, 80 A.L.R. 377.
Income tax: right of surviving spouse to make joint return where husband or wife dies during tax year, 99 A.L.R. 587.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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