Net income derived from activities within state, §48-7-30. Partnerships. Nonresident members of resident partnership, §48-7-24. Resident members of nonresident partnership, §48-7-24. Persons required to file returns, §48-7-50. Returns based upon books of account, §48-7-34. Intangible recording tax.
Fiduciaries, §48-7-22
O.C.G.A. § 48-7-114 — under Title 48.
O.C.G.A. § 48-7-114