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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-7-33 Annual accounting periods
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(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 …
O.C.G.A. § 48-7-34 Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents
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If any corporation or nonresident employs in its books of account a detailed allocation of receipts and expenditures which reflects more clearly than the processes or formulas prescribed by this chapter the income attributable to the trade or business within this state, applicatio…
O.C.G.A. § 48-7-35 Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection
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If any corporation or nonresident shows by any method of allocation other than the processes or formulas prescribed by this chapter that another method reflects more clearly the income attributable to the trade or business within this state, application for permission to base its …
O.C.G.A. § 48-7-36 Tolling of time limits for filings by reason of war related service in armed forces
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In the case of an individual: (1) Serving in the armed forces of the United States or in support of the armed forces of the United States in an area designated by the President of the United States by executive order as a “combat zone,” as that term is defined by the Internal Reve…