Taxpayer activities distorting true net income; proper computation by commissioner; consideration of potential reasonable profits

Examination of federal income tax returns. Confidentiality of tax information; exceptions; authorized inspection by certain officials; furnishing information to local tax authorities; furnishing information to nonofficials; conditions; effect of Code section. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties. Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process. Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process. Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards. Current Income Tax Payment 48-7-100. 48-7-100.1. 48-7-101. 48-7-102. 48-7-102.1. 48-7-103. 48-7-104.