Title 48 — Title 48

As used in this chapter, the term: (1) “Corporation” includes, but is not limited to, all associations, 14 48-7-1 professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies. (2) “Deficiency” means the amount by which the tax imposed by this cha…

As used in this article, the term: (1) “Calendar quarter” means a period of three calendar months ending on March 31, June 30, September 30, or December 31. (1.1) “Corporation” shall have the same meaning as provided in Code Section 48-7-1, and shall also include electing Subchap…

Withholdings of federal annuitants, §48-7-100.1. Withholding taxes of federal annuitants, §48-7-100.1. REVENUE AND TAXATION. Action or proceeding for enforcement of chapter. Compromise settlements, §48-2-60. Actions for refunds, §48-2-35. Actions to collect unpaid taxes, §48-2-54…

(a) Wages subject to withholding. The amount of wages subject to withholding shall be the amount of each wage payment less the total withholding exemption allowance applicable to the wage payment as computed under subsection (b) of this Code section and less the standard deductio…

(a)(1) A zero exemption status shall apply to any employee receiving wages who, on the withholding exemption certificate required under subsection (c) of this Code section, disclaims any exemption status or who fails to file with his employer the withholding exemption certificate re…

Withholding unpaid withholding taxes, §48-7-106. Setoffs. Refunds, §48-7-112. Single exemption. Withholding exemption allowance, §48-7-101. Withholding exemption status, §48-7-102. Single persons.

(a) Every employer whose tax withheld or required to be withheld is $200.00 or less per month is required to file and remit payment to the department on or before the last day of the month following the end of the quarter. (b)(1) Except as otherwise provided in subsection (a) of t…

(a) In general. If for any reason during any period of the calendar year more or less than the correct amount of the tax is withheld or more 570 48-7-104 or less than the correct amount of the tax is paid to the commissioner, proper adjustment without interest may be made in any …

Time of filing, §48-7-56. Extensions, §48-7-56. Penalty for failure to file timely return, §48-7-57. Verification. Employers required to deduct and withhold taxes, §48-7-107. Withholding of wages of employees. Annual and final returns, §48-7-106. Employer’s liability for amount due o…

Sales and use taxes. Exemption, §48-8-3. SISTERS. County board of tax assessors. Appointment of relatives, §48-5-290. SISTERS-IN-LAW. County board of tax assessors. Appointment of relatives, §48-5-290. SITUS. Exports and imports. Property taxes. Foreign goods in transit, §48-5-5.…

(a) In general. The employer shall be liable for the payment of the tax required to be deducted and withheld under this article whether or not the employer has deducted and withheld the tax as required under this article. (b) Withheld tax. The amount of tax deducted and withheld …

Credit for withholding and other payments, §48-7-20. Overpayment, §48-7-112. Employer credits, §48-7-113. Dependent exemption. Withholding exemption allowance, §48-7-101. Distributions from pension or annuity fund, §48-7-101. Electronic filing requirements, failure to follow, §48-…

(a) Each employer required to deduct and withhold taxes under this article shall keep accurate records of all remuneration paid to his employees, including, but not limited to, remuneration paid in forms other than cash. The records shall contain the information required by rules…

(a) Credit. The amount of tax deducted or withheld during any calendar year with respect to an employee shall be allowed as a credit to the employee against his income tax liability under Code Section 48-7-20 for the taxable year beginning in the calendar year. (b) Overpayment. (…

Adjustment to federal gross income by partner. Entity taxed by another state, §48-7-27. Deductions for payments to classified subcontractors, §48-7-38. Electronic filing for nonindividual taxpayers, §48-7-54. Nonresident members of resident partnership, §48-7-24. Resident members o…

Net income derived from activities within state, §48-7-30. Partnerships. Nonresident members of resident partnership, §48-7-24. Resident members of nonresident partnership, §48-7-24. Persons required to file returns, §48-7-50. Returns based upon books of account, §48-7-34. Intangi…

(a) In general. Estimated tax required by Code Section 48-7-114 from an individual not regarded as a farmer or fisherman shall be filed with the commissioner on or before April 15 of the taxable year, except that if the requirements of subsection (b) of Code Section 48-7-114 are fir…

(a) In general. The amount of estimated tax required to be paid by an individual shall be paid as follows: (1) If the estimate is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid on or b…

(a) “Estimated tax” defined. For purposes of this Code section, the term “estimated tax” means the amount which the corporation estimates as the amount of income tax imposed by Code Section 48-7-21 less the amount which the corporation estimates as the sum of credits allowable by …

If the requirements of Code Section 48-7-117 are first met as shown in the left-hand column of the following table, then the estimated tax shall be due as shown in the remaining columns: 586 48-7-119 Before the first day of the fourth month of the taxable year The following percent…

(a) Addition to the tax. In case of any underpayment of estimated tax by a taxpayer, except as provided in subsection (d) of this Code section, an amount computed at the rate of 9 percent per annum upon the amount of the underpayment, determined under subsection (b) of this Code …

Abatement of overassessment, §48-7-113. Employer’s liability, §48-7-108.

Pension or annuity fund. Distributions from, §48-7-101. Personal property sales, §48-7-128. Quarterly, monthly and jeopardy returns, §48-7-103. Real property and related tangible personal property. Sale or transfers, §48-7-128. Real property sales, §48-7-128. Receipts. False with…

Savings trust account contributions and withdrawals for education expenses. Not taxable, §48-7-27. Unrelated business income. Tax imposed on exempt organizations for, §48-7-25. Veterans, disability compensation. Deductions for certain disabled veterans, §48-7-27. 436 INDEX INCOME…

Confidential information, §48-7-60. Unlawful divulging, §48-7-61. Employers required to deduct and withhold taxes, §48-7-111. Failure to keep, §48-7-2. False or fraudulent documents. Assisting, counseling, etc., in filing, §48-7-3. Recoupment.

The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner. History. Ga. L. 1960, p. 7, § 20; Code 1933, § 91A-3923, enacted by Ga. L. 1978, p. 309, § 2. 48-7-126. Assessable penalties and interes…

(a) Assessable as tax. The liabilities specified in this Code section shall be paid upon notice and demand by the commissioner and shall be assessed and collected in the same manner as are income taxes. Except as otherwise provided by law, any reference to “tax” imposed under this…

(a) Willful failure to withhold tax. (1) It shall be unlawful for any person who is required to deduct and withhold the tax imposed by Code Section 48-7-101 willfully to fail, in making payments of wages for any payroll period, to deduct and withhold the required tax from the wag…

Wages subject to, §48-7-101. Willful failure to withhold, §48-7-127. Zero exemption.

Income taxes. Rejection of application for permission to use other method of allocation, §48-7-35. Oaths. Income taxes. Returns of information concerning dividend payments, §48-7-52. Property taxes. Federal corporations and agencies, §48-5-4. Liability of property not affected by…

On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required. History. Code 1981, § 48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.

The purpose of this article is to establish a policy and to provide a system whereby all claimant agencies and courts of this state in conjunction with the department shall cooperate in identifying debtors who owe money to the state through its various claimant agencies or courts…

As used in this article, the term: (.1) “Administrative Office of the Courts” means the entity created pursuant to Code Section 15-5-22. (1) “Claimant agency” means and includes, in the order of priority set forth below: (A) The Department of Human Services and the Department of …

The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law. History. Code 1933, § 91A-4103, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000. 48-7-162.1. Submission of debts through Adminis…

Refunds for overpayments of withheld taxes, §48-7-112. Short taxable years. Estimated income tax by individuals. Time for filing, §48-7-115. Signatures. Returns. Employers required to deduct and withhold taxes. Persons authorized to sign, §48-7-107. Single exemption.

Administrative collection assistance fee imposed on debts submitted by office, §48-7-163. Defined, §48-7-161. Hearing on debt due to court, §48-7-165.1. Submission of debts through, §48-7-162.1. Transfer of funds after finalization of setoff, §48-7-166. Administrative procedure act…

(a)(1) Except as otherwise provided in subsection (d) of this Code section, if the Administrative Office of the Courts receives written notice from the debtor contesting the setoff or the sum upon which the setoff is based within 30 days of the debtor being notified of the debt se…

Deposit of protested tax in special escrow fund, §48-6-76. Setoff debt collection. Income tax refunds. Deposit of transfer funds into escrow account, §48-7-164. Transfer from escrow account to credit of debtor’s account of debt due, §48-7-166. ESTATES. Income taxes. Deduction in …

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. 612 History. Code 1933, § 91A-4111, enacted by Ga. 48-7-170 L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000. 48-7-168. Priority of department over claimant agencie…

The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article. History. Code 1933, § 91A-4109, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000. 48-7-170. Disclosu…

Contractors. Classified subcontractors. Deduction for payments to, §48-7-38. Cooperative hospital service organizations. Exempt organizations, §48-7-25. Corporate net worth tax. Combining net worth. Tax return with state income tax return, §48-13-77. Corporations, §48-7-21. Alloca…

Eliminated, §48-12-1. EVIDENCE. County tax collectors. Record book or transcript of record book, §48-5-138. County tax commissioners. Record book or transcript of record book, §48-5-138. Real estate transfer tax. Payment of tax, §48-6-4. Taxation. Compelled production, §48-2-53. …

(a) Every domestic corporation and every foreign corporation shall pay annually an income tax on its Georgia taxable net income at the same rate of the tax imposed on individuals under subsection (a.1) of Code Section 48-7-20 for the corresponding taxable year. Georgia taxable ne…

(a) As used in this Code section, the term: 48 48-7-21.1 INCOME TAXES 48-7-21.1 (1) “Authorized employee” means any individual whose hiring for employment or continuing employment in the United States does not violate the provisions of 8 U.S.C. Section 1324a. (2) “Basic pilot pro…

Applicability to trusts, §48-7-20. Persons required to file returns, §48-7-50. Trustee in bankruptcy operating property or business of corporation. Returns, §48-7-51. Property taxes. Homestead exemption. Application to properties held by trustees, §48-5-54. Real estate transfer ta…

(a) The net income of a partnership shall be computed in the same manner and on the same basis as in the case of an individual except that the deduction of contributions for charitable purposes allowed by the Internal Revenue Code of 1986 shall not be allowed. Individuals carryin…

Returns based upon books of account, §48-7-34. Intangible recording tax. Exclusiveness of tax imposed on long-term and short-term notes secured by real estate. Section not construed as income tax exemption, §48-6-64. Interest. Current income tax payment. Assessable penalties and …

(a) As used in this Code section, the term “dependent” shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent min…

Resident individuals with established business, investment property or employment in another state, §48-7-28. Retirement income of individuals, exclusion amount, §48-7-27. Standard deduction, amount, §48-7-27. Subchapter S corporation shareholders. Adjustment to federal gross inc…

Sales tax exemptions, back to school, §48-8-3. Eligible single-family residence.