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2023 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 48-7-59 - Examination of federal income tax returns
Universal Citation:
GA Code § 48-7-59 (2023)
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Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.
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