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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 5 - Current Income Tax Payment (§§ 48-7-100 — 48-7-129)
Annotations
Research References & Practice Aids
Administrative rules and regulations.Payment and Reporting of Withholding Tax, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Returns and Collections, Rule 560-7-8-.33.
Law reviews.For article examining Georgia Withholding Tax Act of 1960, see 23 Ga. B. J. 33 (1960).
RESEARCH REFERENCES ALR.Payment of tax in installments as affecting time for claiming refund under statute requiring claim to be made within specified time after payment of tax, 94 A. L. R. 978.
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. 5
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- § 48-7-100. [Effective July 1, 2026] Definitions
- § 48-7-100.1. Withholding of income tax from retirement benefits of federal annuitants
- § 48-7-101. Collection of income tax at source; withholding
- § 48-7-102. [Effective July 1, 2026] Withholding exemption status
- § 48-7-102.1. Withholding exemptions; rules and regulations; submission of certificates to commissioner
- § 48-7-103. Quarterly, monthly, and jeopardy returns; tax payments; forms
- § 48-7-104. Period adjustments for incorrect withholdings or payments
- § 48-7-105. Statements of wages paid and taxes withheld to employees; time; penalties; enforcement
- § 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
- § 48-7-107. Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms
- § 48-7-108. Employer’s liability
- § 48-7-109. Effect of employer’s failure to deduct and withhold from employee’s payment
- § 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
- § 48-7-110. Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state
- § 48-7-111. Employer’s records; contents; period of preservation
- § 48-7-112. Employee refunds and credits; procedures
- § 48-7-113. Employer refunds and credits; procedure; claim for abatement of overassessment
- § 48-7-114. [Effective July 1, 2026] Estimated income tax due from individuals; returns, exemptions, and limitations; applicability to fiduciaries
- § 48-7-115. Time for filing estimated income tax by individuals
- § 48-7-116. Installment payments of estimated tax by individuals
- § 48-7-117. [Effective July 1, 2026] Estimated income tax by corporations
- § 48-7-118. [Reserved] Time for filing declarations of estimated income tax by corporations
- § 48-7-119. Installment payments of estimated tax by corporations
- § 48-7-120. [Effective July 1, 2026] Failure by taxpayer to pay estimated income tax
- § 48-7-121. Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time
- § 48-7-122. Nondeductibility to employer of tax deducted and withheld
- § 48-7-123. Authorization to disregard fractional parts of dollar
- § 48-7-124. Reciprocal arrangements for relief from operation of multiple income tax payment laws
- § 48-7-125. Application of article to short taxable years
- § 48-7-126. Assessable penalties and interest
- § 48-7-127. Other violations of article; penalties
- § 48-7-128. Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents
- § 48-7-129. [Effective July 1, 2026] Withholding tax on distributions to nonresident members of partnerships, Subchapter "S" corporations, and limited liability companies
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