The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner. History. Ga. L. 1960, p. 7, § 20; Code 1933, § 91A-3923, enacted by Ga. L. 1978, p. 309, § 2. 48-7-126. Assessable penalties and interest.
Application of article to short taxable years
O.C.G.A. § 48-7-125 — under Title 48.
O.C.G.A. § 48-7-125