2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)

Annotations

JUDICIAL DECISIONS

Editor’s notes.

In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-30 through 92-33, which was subsequently repealed but was succeeded by provisions in this chapter, are included in the annotations for this chapter.

Much of the state income tax law is patterned upon the United States Internal Revenue Code of 1954. Carter v. Oxford, 102 Ga. App. 762, 118 S. E.2d 216 (decided under former Code 1933, Ch. 92-30 through 92-33).

No intent to tax income earned outside state by domestic corporation. —

It is not the purpose and intent of former Code 1933, Ch. 92-30 through 92-33 to tax the net income of a domestic corporation derived from property owned or business done outside the territorial limits of this state, although this may constitutionally be done, as regards a domestic corporation. Interstate Bond Co. v. State Revenue Comm'n, 50 Ga. App. 744, 179 S. E. 559, 1934 Ga. App. LEXIS 587 (1934) (decided under former Code 1933, Ch. 92-30 through 92-33).

“Doing business” construed. —

“Doing business” in order to incur tax liability under statutes imposing taxes on persons doing business in a state means that a foreign corporation must transact some substantial part of the corporation’s ordinary business there, and that it must be continuous in character as distinguished from a mere casual or occasional transaction. A series of transactions is not necessarily conclusive on the question of whether the corporation is doing business. Redwine v. United States Tobacco Co., 209 Ga. 725, 75 S. E.2d 556, 1953 Ga. LEXIS 378 (1953) (decided under former Code 1933, Ch. 92-30 through 92-33).

Opinion Notes

OPINIONS OF THE ATTORNEY GENERAL Editor’s notes.

In light of the similarity of the statutory provisions, an opinion under former Code 1933, Ch. 92-30 through 92-33, which were subsequently repealed but were succeeded by provisions in this chapter, is included in the annotations for this chapter.

Elements of proof of criminal violation of income tax laws. —

To sustain a criminal prosecution for violation of the state income tax laws, it must be shown that the violator is subject to the requirements of the laws; that after actual notice the violator failed to comply with the request of the commissioner, and that the violator resides in the county where the proceedings are instituted. 1945-47 Ga. Op. Att'y Gen. 564 (rendered under former Code 1933, Ch. 92-30 through 92-33).

Research References & Practice Aids

Cross references.

Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation, § 16-11-81.

Selection on tax form of nonprofit corporations established by the Georgia Student Finance Authority for contribution, § 20-3-316.1.

Deferred compensation plans, § 45-18-30 et seq.

Administrative rules and regulations.

Signature Requirements for Tax Returns, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Fiscal Operations Division, Substantive Regulations, Rule 560-3-2-.27.

Law reviews.

For article, “Federal-Georgia Income Tax Differences: More Than Just a Nuisance,” see 20 Ga. St. B. J. 20 (1983).

For note on the 2002 amendment of this chapter, see 19 Ga. St. U. L. Rev. 281 (2002).

For annual survey on state and local taxation: a two-year survey, see 71 Mercer L. Rev. 279 (2019).

For article, “Stay Schemin’: Tax Courts Recent Ruling on Credit Card Rewards and the Impact This Ruling has on Future Rewards Programs,” see 57 Ga. L. Rev. 805 (2023).

RESEARCH REFERENCES ALR.

Constitutionality, construction, and application provisions of state tax law for conformity with federal income tax law or administrative and judicial interpretation, 42 A. L. R.2d 797.

Damages for breach of contract as affected by income tax considerations, 50 A. L. R.4th 452.

Hierarchy Notes:

O. C. G. A. Title 48