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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 2 - Imposition, Rate, and Computation; Exemptions
- § 48-7-20. (For effective date, see note.) Individual tax rate; tax table; credit for withholding and other payments; applicability to estates and trusts
- § 48-7-21. (For effective date, see note.) Taxation of corporations
- § 48-7-21.1. Definitions; compensation paid by taxpayer disallowed as business expense; applicability
- § 48-7-22. Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; when taxable yearof beneficiary differs from that of estate or trust; tax as charge against estate or trust
- § 48-7-23. Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; when taxable year of partner differs from that of partnership
- § 48-7-24. Nonresident members of resident partnerships; resident members of nonresident partnerships
- § 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 payments
- § 48-7-26. Personal exemptions
- § 48-7-27. (For effective date, see note.) Computation of taxable net income
- § 48-7-28. Reciprocity
- § 48-7-28.1. Tax benefit
- § 48-7-28.2. Employer social security credits
- § 48-7-28.3. Expenses from transactions with related members
- § 48-7-28.4. Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations
- § 48-7-29. Tax credits for rural physicians
- § 48-7-29.1. Retrofitting certain single-family homes with accessibility features
- § 48-7-29.2. Tax credit for qualified caregiving expenses
- § 48-7-29.3. Tax credit for federal qualified transportation fringe benefits.
- § 48-7-29.4. Tax credit for disaster assistance funds received; rules and regulations
- § 48-7-29.5. Tax credit for private driver education courses of minors; required documentation; rules and regulations
- § 48-7-29.6. Tax credit for qualified low-income building
- § 48-7-29.7. Tax credit for depository financial institutions
- § 48-7-29.8. (Effective until December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations
- § 48-7-29.8. (Effective after December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations
- § 48-7-29.9. Tax credit for qualified life insurance premiums for National Guard and Air National Guard members
- § 48-7-29.10. Credit for qualified child and dependent care expenses; carryover of credit prohibited
- § 48-7-29.11. Income tax credits for teleworking; definitions; powers and duties
- § 48-7-29.12. Tax credit for qualified donation of real property; carryover of credit; appraisals; transfer of credit; penalty
- § 48-7-29.13. Tax credit for qualified health insurance expenses
- § 48-7-29.14. Income tax credit for clean energy property
- § 48-7-29.15. Tax credit for adoption of foster child
- § 48-7-29.16. Qualified education tax credit
- § 48-7-29.17. Tax credit for purchase of one eligible single-family residence
- § 48-7-29.18. Tax credit for purchasers of alternative fuel heavy duty and medium duty vehicles
- § 48-7-29.19. Procedures, conditions, and limitations on amount of tax credits for purchasers of alternative fuel vehicles
- § 48-7-29.20. (Repealed effective December 31, 2024) Tax credits for contributions to rural hospital organizations
- § 48-7-29.21. (Repealed effective December 31, 2023) Tax credits for qualified education donations
- § 48-7-29.22. (Repealed effective December 31, 2023) Tax credit for preceptor rotations; implementation; regulation; expiration
- § 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
- § 48-7-31. Taxation of corporations; allocation and apportionment of income; formula for apportionment
- § 48-7-31.1. Conditions for allocating taxpayer's income pursuant to agreement; public inspection; criteria for evaluating proposals
- § 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
- § 48-7-33. Annual accounting periods
- § 48-7-34. Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents
- § 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
- § 48-7-36. Tolling of time limits for filings by reason of war related service in armed forces
- § 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
- § 48-7-38. Deduction for payments to minority subcontractors; certification as minority subcontractor
- § 48-7-39. Depreciation of property placed in service in prior tax years
- § 48-7-40. Designation of counties as less developed areas; tax credits for certain business enterprises
- § 48-7-40.1. Tax credits for business enterprises in less developed areas
- § 48-7-40.2. Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations
- § 48-7-40.3. Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations
- § 48-7-40.4. Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties; conditions and limitations
- § 48-7-40.5. Tax credits for employers providing approved retraining programs
- § 48-7-40.6. Tax credits for employers providing child care
- § 48-7-40.7. Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations
- § 48-7-40.8. Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations
- § 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; conditions and limitations
- § 48-7-40.10. Tax credit for water conservation facilities and qualified water conservation investment property
- § 48-7-40.11. Tax credit for shift from ground-water usage
- § 48-7-40.12. Tax credit for qualified research expenses
- § 48-7-40.13. "Business enterprise" defined; tax credit
- § 48-7-40.14. Calculation of new full-time jobs
- § 48-7-40.15. Alternative tax credits for base year port traffic increases; conditions and limitations
- § 48-7-40.15A. Additional job tax credit based on increase in port traffic; conditions and limitations
- § 48-7-40.16. Income tax credits for low-emission vehicles
- § 48-7-40.17. Establishing or relocating quality jobs; tax credit
- § 48-7-40.18. Tax credit for businesses headquartered in state; full-time jobs
- § 48-7-40.19. Diesel particulate emission reduction technology equipment; tax credit
- § 48-7-40.20. Credit against taxes for businesses engaged in manufacturing cigarettes for exportation; amount; required information
- § 48-7-40.21. Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit
- § 48-7-40.22. Credit to business enterprises for leased motor vehicles; daily ridership; implementation
- § 48-7-40.23. Election to count new jobs on calendar year basis
- § 48-7-40.24. Conditions for taking job tax credit by business enterprises; calculating credit
- § 48-7-40.25. Conditions for credit for business enterprises with existing manufacturing facilities; calculating credit
- § 48-7-40.26. Tax credit for film, gaming, video, or digital production in state
- § 48-7-40.26A. Tax credit for postproduction expenditures.
- § 48-7-40.27. Tax credit for qualified investments
- § 48-7-40.28. Limitation on credit for qualified investment tax credit
- § 48-7-40.29. (For effective date, see note.) Income tax credits for certain qualified equipment that reduces business or domestic energy or water usage
- § 48-7-40.30. Income tax credit for certain qualified investments for limited period of time
- § 48-7-40.31. Income tax credit for employing qualified parolee
- § 48-7-40.32. Revitalization zone tax credits
- § 48-7-40.33. (Repealed effective January 1, 2023) Tax credits for musical or theatrical performances
- § 48-7-40.34. Tax credit for Class III railroads; reporting
- § 48-7-40.35. Credit for qualified employers; conditions and limitations to credit; requirements for being qualified employer
- § 48-7-40.36. Income tax credits for timber producers incurring losses from Hurricane Michael
- § 48-7-41. Basic skills education program credits
- § 48-7-42. Affiliated entity defined; assignment of corporate income tax credit; carryover of unused credit; joint and severable liability
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