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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170)
Article 3 - RETURNS AND FURNISHING OF INFORMATION (§§ 48-7-50 — 48-7-64)
- Section 48-7-50 - Persons required to file returns; filing of copies of all or part of taxpayers' federal tax returns
- Section 48-7-51 - Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection
- Section 48-7-52 - Returns by corporations of information concerning dividend payments; oath; contents
- Section 48-7-53 - Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations
- Section 48-7-54 - Electronic filing for nonindividual taxpayers
- Section 48-7-55 - [Repealed] [Reserved] Required questions on returns for individuals
- Section 48-7-56 - Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns
- Section 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
- Section 48-7-57.1 - Filing of returns which are frivolous or desire to impede the administration of state income tax laws
- Section 48-7-58 - Taxpayer activities distorting true net income; proper computation by commissioner; consideration of potential reasonable profits
- Section 48-7-59 - Examination of federal income tax returns
- Section 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
- Section 48-7-61 - Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties
- Section 48-7-62 - Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process
- Section 48-7-63 - Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process
- Section 48-7-64 - Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards
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