Go to Previous Versions
of
this Article
2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 3 - Returns and Furnishing of Information (§§ 48-7-50 — 48-7-64)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Income tax: right to deduction in respect of obligations voluntarily assumed or paid, 79 A. L. R. 977.
Right of taxpayer to relief from his own errors in assessing his income tax or making out his income tax return, 80 A. L. R. 377.
Income tax: right of surviving spouse to make joint return where husband or wife dies during tax year, 99 A. L. R. 587.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 7
Universal Citation:
O.C.G.A. Title 48, Ch. 7, Art. 3
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- § 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. [Reserved] Required questions on returns for individuals
- § 48-7-56. Time and place of filing returns; extensions; tentative and estimated returns
- § 48-7-57. Penalties for failure to file timely return; exceptions; reduction of tax due by partial payment, credit, or other penalty; impact of federal return extensions
- § 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; consideration of potential reasonable profits
- § 48-7-59. Examination of federal income tax returns
- § 48-7-60. [Effective July 1, 2026] Confidentiality of tax information; authorized disclosures
- § 48-7-61. Unlawful divulging of confidential tax information; 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
- § 48-7-64. Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
