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2019 Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 12 - Trusts
Article 8 - Creation by Deed to Acquire Beneficial Interest
§ 53-12-157. Initial and annual returns
Universal Citation:
GA Code § 53-12-157 (2019)
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Each trust created pursuant to this article shall make a return to the Secretary of State, upon the creation of the trust and annually thereafter, in the same manner and embracing the same information, insofar as applicable, as returns by corporations which are required to be made under Articles 1 and 16 of Chapter 2 of Title 14, including the provisions with regard to fees, penalty for noncompliance, and recording and certifying of copies of the returns.
History:Code 1981, § 53-12-157, enacted by Ga. L. 2010, p. 579, § 1/SB 131.
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