Title 48 — Title 48

A resident individual who has an established business in another state, has investment in property having a taxable situs in another state, or engages in employment in another state may deduct from the tax due upon the entire net income of the resident individual the tax paid upo…

(a) If a taxpayer repays in the current tax year certain amounts of income that were subject to tax under this chapter in a prior year and a tax benefit would be allowed under similar circumstances under Section 1341 of the Internal Revenue Code, a tax benefit shall be allowed on t…

(a) As used in this Code section, the term “employer social security credit” means the employer social security credit defined in Section 45B(a) of the Internal Revenue Code of 1986, as amended. (b) If an employer elects to take an employer social security credit pursuant to Secti…

(a) As used in this Code section, the term: (1) “Comprehensive income tax treaty” means a convention or agreement, entered into by the United States and approved by Congress, with a foreign government for the allocation of all categories of income subject to taxation or the withh…

Operating property or business of corporation. Returns, §48-7-51. Reciprocity, §48-7-28. Arrangements for relief of taxpayers, §48-7-124. Records.

(a) As used in this Code section, the term: (1) “Eligible telework expenses” means expenses incurred during the calendar year pursuant to a telework agreement, up to a limit of $1,200.00 for each participating employee, to enable a participating employee to begin to telework, whi…

Water conservation facilities. Manufacturing facility income tax credits, §48-7-40.10. CONSERVATION USE PROPERTY. Property taxes, assessment, §48-5-7. Bona fide conservation use property defined, §48-5-7.4. Current use assessment, §48-5-7.4. Current use value, §48-5-2. Family owned…

— Ga. L. 1991, p. 1021; Ga. L. 1991, p. 1424; and Ga. L. 1991, p. 1606, all enacted a Chapter 47 of Title 33. Pursuant to Code Section 28-9-5, the chapter added by Ga. L. 1991, p. 1021, has been redesignated as Chapter 50 and the chapter added by Ga. L. 1991, p. 1606, has been re…

(a) As used in this Code section, the term “qualified foster child” means a foster child who is less than 18 years of age and who is in a foster home or otherwise in the foster care system under the Division of Family and Children Services of the Department of Human Services. (b) …

Credits for electric vehicle chargers purchased or leased by businesses, §48-7-40.16. Electronic filing for nonindividual taxpayers, §48-7-54. Employer social security credits, §48-7-28.2. Energy and water conservation.

Computation of taxable net income, §48-7-27. Individual tax rate, §48-7-20.

Property taxes, §48-5-16. Private sector nonprofit organization. Excise taxes on hotels and other lodging places, §48-13-50.2. Producer. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Product. Special sales and use tax, §48-8-77. Ta…

Assisting, counseling, etc., in filing, §48-7-3. I IDENTIFICATION CARDS. Motor fuel taxes. Trucks, tanks or vessels transporting motor fuels, §48-9-9. ILLEGAL COLLECTION OF TAX. County and municipal taxes and license fees, §48-5-380. IMMEDIATE PRECURSOR. Drug schedules. Controlled…

(a) As used in this Code section, the term: (1) “Qualified caregiving expenses” means payments by the taxpayer for home health agency services, personal care services, personal care attendant services, homemaker services, adult day care, respite care, or healthcare equipment and s…

Rural counties. Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier one counties, §48-7-40.2. Optional tax credits, §48-7-40.7. Tier two counties, §48-7-40.3. Optional tax credits, §48-7-40.8. Tier three and four counties, §48-7-40.4. Optional tax credits, §48-7-40…

Income tax credit for low emission vehicles, §48-7-40.16. Zoological institution. Sales and use tax exemption, §48-8-3. DEMURRAGE CHARGES. Sales and use taxes. Exemptions, §48-8-3. DENTISTS. County regulatory fees. Business not subject to, §48-13-9. Civil action to enforce, §48-1…

Sales and use taxes, §48-8-2. Lease-purchase agreement. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Level two county-wide project. Special county one percent sales and use taxes, §48-8-110. Levying authority. Property taxes, §48…

(a) As used in this Code section, the term: (1) “Federal housing tax credit” means the federal tax credit as provided in Section 42 of the Internal Revenue Code of 1986, as amended. (2) “Median income” means those incomes that are determined by the federal Department of Housing a…

Motor carriers road tax. Fraudulent reports, §48-9-41. Motor fuel taxes. False or fraudulent reports, §48-9-16. Distributors, §48-9-13. Property taxes. Homestead exemption. Fraudulent claims, §48-5-51. Sales and use taxes. False or fraudulent returns, §48-8-8. Penalties in additi…

Sales and use taxes, §48-8-2. Hand sanitizer. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. Harvested agricultural products. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Headquarters. Qualified investment tax…

Employers allowed, §48-7-29.11. Timber industry, relief for losses caused by Hurricane Michael, §48-7-40.36. INCOME TAXES —Cont’d Time. Armed forces service or service in support of armed forces. Tolling of time limits for filing, §48-7-36. Corporations’ and nonresidents’ returns.…

(a) The net income shall be computed upon the basis of the taxpayer’s annual accounting period in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. If no such method of accounting has been so employed or if the method employed does …

Corporations or nonresidents. Rejection of application for permission to use other method of allocation, §48-7-35. Delinquency of employer required to deduct and withhold tax, §48-7-108. Violation of notice, §48-7-127.

Motor vehicle ad valorem tax exemption, §48-5-478.4. Property tax exemption, §48-5-41. MINORITY, WOMEN AND VETERAN OWNED BUSINESS ENTERPRISE DEVELOPMENT. Income taxes, deduction for payments to classified subcontractors. Minority, women, or veteran owned businesses, §48-7-38. MILI…

Nonresident contractors. Injunction pending compliance with registration and bond requirements, §48-13-33. Definitions. Nonresident contractors, §48-13-30. Fees. Nonresident contractors. Registration, §48-13-31. Completed contract, §48-13-32. Income taxes. Classified subcontractors…

Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. Major sporting event.

Property taxes. Bona fide conservation use property. Farm weddings not considered breach of covenant, §48-5-7.4. WELFARE. Food stamps. Income taxes, food and other necessaries credit. Applicability to food stamp recipients, §48-7A-3. Sales and use taxes exemptions, §48-8-3. Income…

Exclusions from taxable net income computations, §48-7-27. Qualified pension plans. Exempt organizations, §48-7-25. Withholding of federal annuitants, §48-7-100.1. Retraining programs provided by employer. Tax credits, §48-7-40.5. Returns. Armed forces members. Extensions for filin…

Accounting periods, §48-7-33. Alternative fuel heavy and medium duty vehicles, purchase, §§48-7-29.18, 48-7-29.19. Assignment of corporate income tax credit, §48-7-42. Business enterprises. Existing manufacturing facilities. Calculating credit, §48-7-40.25. Job tax credit. Condit…

Forest land protection act of 2008, §48-5-7.7. Qualified railroad track maintenance expenditures. Income tax credits for class III railroads, §48-7-40.34. Qualified rehabilitation expenditure. Income tax credits. Rehabilitation of historic homes, §48-7-29.8. Revitalization zone tax…

Income tax credit for clean energy property, §48-7-29.14. Calendar quarter. Income taxes, §48-7-100. Capital outlay projects. Special county one percent sales and use taxes, §§48-8-110, 48-8-111. Captive real estate investment trust. Income taxes, §48-7-28.4. 360 INDEX DEFINED TE…

Designation. Tax credits for business enterprises. Expanding labor forces, §§48-7-40, 48-7-40.1, 48-7-40.14. Liens, §48-2-56. Life insurance premiums. National guard and air national guard members. Credits, §48-7-29.9. Limitation of actions. Periods of limitation for assessment o…

Notwithstanding any provision to the contrary of Code Sections 48-7-40 and 48-7-40.1, business enterprises may apply to the commissioner to make a one-time election to calculate new full-time jobs on a calendar year rather than a taxable year basis for all jobs created during cal…

(a) As used in this Code section, the term: 388 48-7-40.24 INCOME TAXES 48-7-40.24 (.1) “Affiliate” means the members of a business enterprise’s affiliated group within the meaning of Section 1504(a) of the Internal Revenue Code and also means any entity, notwithstanding its form…

Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier three counties, §48-7-40.4. Tier four counties, §48-7-40.4. Nonresident of Georgia, §48-7-128. Partnership. Partnership returns, §48-7-53. Retraining programs provided by employer, §48-7-40.5. Setoff debt collecti…

Entertainment industry investment act, §48-7-40.26. Income taxes, §48-7-1. Resident partners. Income taxes, partnership returns, §48-7-53. Retailers.

Income tax credit for business enterprises, §48-7-40.24. Payroll period. Income taxes, §48-7-100. Payroll requirement. Income tax credit for business enterprises, §48-7-40.24. Periodic payments. Income taxes, §48-7-100. Person. Georgia public revenue code, §48-1-2. Streamlined sa…

(a) As used in this Code section, the term: (1) “Employer” means an enterprise or organization, whether corporation, partnership, limited liability company, proprietorship, association, trust, business trust, real estate trust, or other form of organization, and its affiliates, w…

Income tax credit for business enterprises, §§48-7-40.24, 48-7-40.25. Income tax credit for employing qualified parolees, §48-7-40.31. Functionally located. Property taxes, §48-5-16. Functionally related business. Excise tax on rooms, lodgings and accommodations, §48-13-51. Fundin…

Real property. Prescription, §48-4-48. ROAD TAX ON MOTOR CARRIERS, §§48-9-30 to 48-9-46. RODEOS. Property taxes. Bona fide conservation use property. Equestrian events not considered breach of covenant, §48-5-7.4. RULES AND REGULATIONS. County property taxes. Equalization of asses…

Manufacturing and telecommunications facility tax credits, §§48-7-40.2 to 48-7-40.4. Redemption amount. Ad valorem tax foreclosure, §48-4-77. Referral from a SOURCE Case Management Provider. Sales and use taxes, §48-8-2. Refund. Income taxes. Setoff debt collection, §48-7-161. Re…

(a) As used in this Code section, the term: (1) “Cost of operation” means reasonable direct operational costs incurred by an employer as a result of providing employer provided or employer sponsored child care facilities; provided, however, that the term cost of operation shall e…

Operating property or business of corporation. Returns, §48-7-51. Property taxes. Homestead exemption. Application to property held by trustee, §48-5-54. 610 INDEX TVA. Defined, §48-14-2. Taxation. Apportionment of payments to state and political subdivisions in lieu of taxes, §48…

Income taxes. Returns, §48-7-53. Property taxes. Homestead exemption, §48-5-46. OATHS —Cont’d Property taxes —Cont’d Homestead tax deferral for individuals 62 or older. Application, §48-5-74. Persons making returns, §48-5-19. Public utility ad valorem taxation. Returns, §48-5-511…

Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. DEFINED TERMS —Cont’d Ineligible costs. Property tax assessments, §48-5-7.6. Infeasible. Sales…

The commissioner may require any nonindividual taxpayer and any return preparer who prepares any return, report, or other document required to be filed by this chapter to electronically file any return, report, or other document required to be filed by this chapter when the federal …

Assisting, counseling, etc., in filing, §48-7-3. Federal tax returns.

Time and place, §48-7-56. Frivolous return, §48-7-57.1. Impeding administration of tax laws, §48-7-57.1. Intentional disregard of rules and regulations in preparing, §48-7-4. Jeopardy returns. Employers required to withhold taxes, §48-7-103. Monthly returns. Employers required to…

Net income, §48-7-22. Failure to supply information or exhibit books or records for purposes of, §48-7-2. Individual tax rate tables, §48-7-20. Partnerships. Net income, §48-7-23. Railroad and public service corporation net income. Business within and outside state, §48-7-32. INC…

Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements,…