2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 1 - General Provisions (§§ 48-7-1 — 48-7-6)
Annotations
Research References & Practice Aids
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.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 7
- § 48-7-1. [Effective July 1, 2026] Definitions
- § 48-7-2. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty
- § 48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty
- § 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty
- § 48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00; penalty
- § 48-7-6. License or registration extensions for National Guard members and reservists on active duty
