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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 5 - Current Income Tax Payment
- § 48-7-100. Definitions
- § 48-7-100.1. Withholding of Income Tax From Retirement Benefits of Federal Annuitants
- § 48-7-101. Collection of Income Tax at Source; Withholding
- § 48-7-102. Withholding Exemption Status
- § 48-7-102.1. Withholding Exemptions; Rules and Regulations; Submission of Certificates to Commissioner
- § 48-7-103. Quarterly, Monthly, and Jeopardy Returns; Tax Payments; Forms
- § 48-7-104. Period Adjustments for Incorrect Withholdings or Payments
- § 48-7-105. Statements of Wages Paid and Taxes Withheld to Employees; Time; Penalties; Enforcement
- § 48-7-106. Annual and Final Returns; Time; Return to Be Filed Upon Sale of Business; Withholding Unpaid Withholding Taxes From Purchase Prices; Penalties for Violations
- § 48-7-107. Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commissioner; Effect of Failure to Furnish Forms
- § 48-7-108. Employer's Liability
- § 48-7-109. Effect as to Employer's Liability of Employee's Payment of Tax Not Deducted and Withheld; Effect on Employee's Income Tax Liability Resulting From Employer's Failure to Withhold Tax
- § 48-7-109.1. Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article
- § 48-7-110. Effect of Employer's Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State
- § 48-7-111. Employer's Records; Contents; Period of Preservation
- § 48-7-112. Employee Refunds and Credits; Procedures
- § 48-7-113. Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment
- § 48-7-114. Estimated Income Tax by Individuals; Procedures
- § 48-7-115. Time for Filing Estimated Income Tax by Individuals
- § 48-7-116. Installment Payments of Estimated Tax by Individuals
- § 48-7-117. Estimated Income Tax by Corporations
- § 48-7-118. Time for Filing Declarations of Estimated Income Tax by Corporations
- § 48-7-119. Installment Payments of Estimated Tax by Corporations
- § 48-7-120. Failure by Taxpayer to Pay Estimated Income Tax
- § 48-7-121. Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time
- § 48-7-122. Nondeductibility to Employer of Tax Deducted and Withheld
- § 48-7-123. Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments
- § 48-7-124. Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction
- § 48-7-125. Application of Article to Short Taxable Years
- § 48-7-126. Assessable Penalties and Interest
- § 48-7-127. Other Violations of Article; Penalties
- § 48-7-128. Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by Nonresidents
- § 48-7-129. Withholding Tax on Distributions to Nonresident Members of Partnerships, Subchapter "S" Corporations, and Limited Liability Companies
Law reviews.
- For article examining Georgia Withholding Tax Act of 1960, see 23 Ga. B. J. 33 (1960).
RESEARCH REFERENCES
ALR.
- Payment of tax in installments as affecting time for claiming refund under statute requiring claim to be made within specified time after payment of tax, 94 A.L.R. 978.
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