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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 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129)
- Section 48-7-100 - Definitions
- Section 48-7-100.1 - Withholding of income tax from retirement benefits of federal annuitants
- Section 48-7-101 - Collection of income tax at source; withholding
- Section 48-7-102 - Withholding exemption status
- Section 48-7-102.1 - Withholding exemptions; rules and regulations; submission of certificates to commissioner
- Section 48-7-103 - Quarterly, monthly, and jeopardy returns; tax payments; forms
- Section 48-7-104 - Period adjustments for incorrect withholdings or payments
- Section 48-7-105 - Statements of wages paid and taxes withheld to employees; time; penalties; enforcement
- Section 48-7-106 - Annual and final returns; time; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations
- Section 48-7-107 - Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms
- Section 48-7-108 - Employer's liability
- Section 48-7-109 - Effect as to employer's liability of employee's payment of tax not deducted and withheld; effect on employee's income tax liability resulting from employer's failure to withhold tax
- Section 48-7-109.1 - Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article
- Section 48-7-110 - Effect of employer's voluntary compliance with requirements of article as to admission of doing business in state
- Section 48-7-111 - Employer's records; contents; period of preservation
- Section 48-7-112 - Employee refunds and credits; procedures
- Section 48-7-113 - Employer refunds and credits; procedure; claim for abatement of overassessment
- Section 48-7-114 - Estimated income tax by individuals; procedures
- Section 48-7-115 - Time for filing estimated income tax by individuals
- Section 48-7-116 - Installment payments of estimated tax by individuals
- Section 48-7-117 - Estimated income tax by corporations
- Section 48-7-118 - [Repealed] Time for filing declarations of estimated income tax by corporations
- Section 48-7-119 - Installment payments of estimated tax by corporations
- Section 48-7-120 - Failure by taxpayer to pay estimated income tax
- Section 48-7-121 - Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time
- Section 48-7-122 - Nondeductibility to employer of tax deducted and withheld
- Section 48-7-123 - Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments
- Section 48-7-124 - Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction
- Section 48-7-125 - Application of article to short taxable years
- Section 48-7-126 - Assessable penalties and interest
- Section 48-7-127 - Other violations of article; penalties
- Section 48-7-128 - Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents
- Section 48-7-129 - Withholding tax on distributions to nonresident members of partnerships, Subchapter "S" corporations, and limited liability companies
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