2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 1 - General Provisions
- § 48-7-1. Definitions
- § 48-7-2. Failure of Person to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books Under This Chapter; Penalty
- § 48-7-3. Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return Under Chapter; Penalty
- § 48-7-4. Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns Under This Chapter; Penalty
- § 48-7-5. Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00
- § 48-7-6. License or Registration Extensions for National Guard Members and Reservists on Active Duty
RESEARCH REFERENCES
ALR.
- Bond or warrant of governmental subdivision as subject of taxation or exemption, 26 A.L.R. 547; 44 A.L.R. 510.
Tax computed upon aggregate income of husband and wife who make joint return as apportionable in respect of liability for its payment, 104 A.L.R. 430.
Retroactive effect of income tax, 109 A.L.R. 523; 118 A.L.R. 1153.
Income tax in respect of corporate earnings returned to stockholding customers in proportion to business transacted, 109 A.L.R. 969.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A.L.R. 597.
Valuation of gift property for purposes of gift tax, 60 A.L.R.2d 1304.
Exclusion of meals and lodging from gross income under "convenience of the employer" rule, 84 A.L.R.2d 1215.
What constitutes "reasonable cause" under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to "reasonable cause,", 29 A.L.R.4th 413.
