48-7-50
Code Resources
Georgia Resources
Georgia Website
Georgia Governor
Georgia Legislature
Georgia Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
48-7-50.
(a)
An income tax return with respect to the tax imposed by this chapter shall be
filed with the commissioner by every:
(1)
Resident who is required to file a federal income tax return for the taxable
year;
(2)
Nonresident who has federal gross income from sources within this state;
(3)
Resident estate or trust that is required to file a federal income tax return;
(4)
Nonresident estate or trust that has federal gross income from sources within
this state; and
(5)
Resident or nonresident who has taxable income subject to Georgia income tax for
the taxable year who does not have taxable income subject to federal income tax
for the same taxable year.
(b)
The commissioner may require each taxpayer by regulation to file with the return
required by this chapter a copy of all or any part of the taxpayer´s
federal income tax return for the corresponding period.