Nondeductibility to employer of tax deducted and withheld

O.C.G.A. § 48-7-122, under CURRENT INCOME TAX PAYMENT.

O.C.G.A. § 48-7-122

The tax deducted and withheld under this article shall not be allowed as a deduction to the employer. History. Ga. L. 1960, p. 7, § 28; Code 1933, § 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.