Overpayment

O.C.G.A. § 48-7-86 — under Title 48.

O.C.G.A. § 48-7-86

Change or correction of net income, §48-7-82. Penalty for failure to pay or underpayment, §48-7-86. Place of payment. Calendar or fiscal year basis, §48-7-80. Time of payment.