Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-7-6 Definitions
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Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty. Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty. Unlawful disregard of rules and regulations of commissioner in preparing returns; pena…
O.C.G.A. § 48-7-60 Furnishing to nonofficials, §48-7-60
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Unlawful disclosure of confidential information, §48-7-61. Distorting true net income, §48-7-58. Dividends. Corporations. Adjustments, §48-7-21. Returns of information concerning payments, §48-7-52. Education donations. Credit for qualified education donations, §48-7-29.21 (Repeale…
O.C.G.A. § 48-7-62 Income taxes
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Qualified life insurance premiums for national guard and air national guard members. Credits, §48-7-29.9. Licenses or registrations. Extension for national guard members and reservists on active duty, §48-7-6. NATURAL GAS.
O.C.G.A. § 48-7-63 Stock bonus plans
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Exempt organizations. Qualified stock bonus plans, §48-7-25. Subchapter S corporations.
O.C.G.A. § 48-7-80 Installment payments
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Estimated tax by corporations, §48-7-119. Estimated tax by individuals, §48-7-116. Interest on taxes not timely paid, §48-7-81. Nonpayment after notice and demand, §48-7-86. Overpayment.
O.C.G.A. § 48-7-81 Periods of limitation, §48-7-82
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Protests of proposed assessment. Employers required to deduct and withhold taxes, §48-7-108. Restraining assessments. No action for purposes of under chapter, §48-7-84. Assignees. Operating property or business of corporation. Returns, §48-7-51. Audit of state returns. Examinatio…
O.C.G.A. § 48-7-82 Tax amnesty program
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Interest on refunded or credited overpayment, §48-16-7. OXYGEN. Sales and use taxes. Exemptions, §48-8-3. ORGAN DONATIONS. Income tax deductions, §48-7-27. ORGANS. Legal organs. Ad valorem taxes. Rate, §48-5-32. Reserve funds. Proposed transfers, §48-5-381. Sales taxes. Discontin…
O.C.G.A. § 48-7-83 Actions in restraint of assessment or collection of income tax
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Discretionary authority to prorate tax and exemptions for person moving into or out of state. Penalties for nonpayment, failure to pay, or underpayment of taxes; reduction of tax by partial payments and credits; relief of liability on joint return. Article 5 Article 4 48-7-80. T.…
O.C.G.A. § 48-7-84 Intangible recording tax
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Failure to pay bars action on indebtedness, §48-6-77. Refund of protested amount, §48-6-76. Municipal property taxes. Refunds, §48-5-380. Municipal tax and license fee refund, §48-5-380. Property taxes. Acquisition of jurisdiction by superior courts. Payment and distribution of p…
O.C.G.A. § 48-7-85 Public officers and employees
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Unlawful divulging of confidential information. Dismissal from office, §48-7-61. Public service corporations, §48-7-32. Qualified business expansion. Credits. Existing business enterprises, §48-7-40.21. Qualified investment credits, §§48-7-40.27, 48-7-40.30. Limitations, §48-7-40.28…
O.C.G.A. § 48-7-86 Overpayment
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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.