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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 3 - Returns and Furnishing of Information
- § 48-7-50. Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers' Federal Tax Returns
- § 48-7-51. Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection
- § 48-7-52. Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents
- § 48-7-53. Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations
- § 48-7-54. Electronic Filing for Nonindividual Taxpayers
- § 48-7-55. Required Questions on Returns for Individuals
- § 48-7-56. Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns
- § 48-7-57. Penalty for Failure to File Timely Return; Rate; Maximum; Failure Due to Reasonable Cause; Reduction of Tax Due by Partial Payment, Credit, or Other Penalty; Applicability of Federal Return Extension to State Return
- § 48-7-57.1. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws
- § 48-7-58. Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of Taxable Income of Corporations Engaging in Improper Activities; Consideration of Potential Reasonable Profits
- § 48-7-59. Examination of Federal Income Tax Returns
- § 48-7-60. Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Furnishing Information to Local Tax Authorities; Furnishing Information to Nonofficials; Conditions; Effect of Code Section
- § 48-7-61. Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties
- § 48-7-62. Optional Taxpayer Contributions to the Georgia National Guard Foundation Through Income Tax Payment and Refund Process
- § 48-7-63. Optional Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process
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