There is a newer version of the Georgia Code
2006 Georgia Code - 48-7-145
48-7-145. The local income tax levied pursuant to this article shall be administered and collected by the commissioner for the use and benefit of the political subdivisions levying or entitled to the proceeds of the tax. The administration and collection of the tax shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided by the state income tax laws.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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.