Refunds for overpayments of withheld taxes, §48-7-112. Short taxable years. Estimated income tax by individuals. Time for filing, §48-7-115. Signatures. Returns. Employers required to deduct and withhold taxes. Persons authorized to sign, §48-7-107. Single exemption.
Setoffs
O.C.G.A. § 48-7-164 — under Title 48.
O.C.G.A. § 48-7-164