Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-7-123 Universities and colleges
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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…
O.C.G.A. § 48-7-124 Records
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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.
O.C.G.A. § 48-7-125 Application of article to short taxable years
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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…
O.C.G.A. § 48-7-126 Assessable penalties and interest
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(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…
O.C.G.A. § 48-7-127 Other violations of article; penalties
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(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…
O.C.G.A. § 48-7-128 Unusual cases, §48-7-101
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Wages subject to, §48-7-101. Willful failure to withhold, §48-7-127. Zero exemption.
O.C.G.A. § 48-7-129 Notice
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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…
O.C.G.A. § 48-7-140 Prohibition of local income taxes
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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.
O.C.G.A. § 48-7-160 Purposes
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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…
O.C.G.A. § 48-7-161 Definitions
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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 …
O.C.G.A. § 48-7-162 Collection remedy additional
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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…
O.C.G.A. § 48-7-164 Setoffs
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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.
O.C.G.A. § 48-7-165 Administrative office of the courts
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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…
O.C.G.A. § 48-7-165.1 Hearing; final determination of debt
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(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…
O.C.G.A. § 48-7-166 Intangible recording tax
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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 …
O.C.G.A. § 48-7-167 Effect of setoff on refund
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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…
O.C.G.A. § 48-7-169 Rules and regulations
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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…
O.C.G.A. § 48-7-170 Unlawful divulging, §48-7-61
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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…
O.C.G.A. § 48-7-20 ESTATE TAX
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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. …
O.C.G.A. § 48-7-21 Taxation of corporations
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(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…
O.C.G.A. § 48-7-21.1 Compensation paid by taxpayer disallowed as business expense
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(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…
O.C.G.A. § 48-7-22 Individual tax rate
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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…
O.C.G.A. § 48-7-23 Taxation of partnerships
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(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…
O.C.G.A. § 48-7-25 Returns, §48-7-51
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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 …
O.C.G.A. § 48-7-26 Personal exemptions
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(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…
O.C.G.A. § 48-7-27 Personal exemptions, §48-7-26
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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…
O.C.G.A. § 48-7-27.1 Eligible property
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Sales tax exemptions, back to school, §48-8-3. Eligible single-family residence.
O.C.G.A. § 48-7-28 Reciprocity
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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…
O.C.G.A. § 48-7-28.1 Tax repayments and benefits
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(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…
O.C.G.A. § 48-7-28.2 Employer social security credits
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(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…
O.C.G.A. § 48-7-28.3 Expenses from transactions with related members
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(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…
O.C.G.A. § 48-7-28.4 Receivers
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Operating property or business of corporation. Returns, §48-7-51. Reciprocity, §48-7-28. Arrangements for relief of taxpayers, §48-7-124. Records.
O.C.G.A. § 48-7-29.11 Tax credits for eligible teleworking expenses
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(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…
O.C.G.A. § 48-7-29.12 CONSERVATION TAX CREDITS
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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…
O.C.G.A. § 48-7-29.13 Code Commission notes
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— 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…
O.C.G.A. § 48-7-29.15 Tax credits for the adoption of foster children
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(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) …
O.C.G.A. § 48-7-29.16 Electric vehicle chargers
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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.
O.C.G.A. § 48-7-29.17 Single person
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Computation of taxable net income, §48-7-27. Individual tax rate, §48-7-20.
O.C.G.A. § 48-7-29.18 Primary home base
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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…
O.C.G.A. § 48-7-29.19 False or fraudulent affidavits
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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…
O.C.G.A. § 48-7-29.2 Tax credits for qualified caregiving expenses
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(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…
O.C.G.A. § 48-7-29.23 Telecommunications facilities
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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…
O.C.G.A. § 48-7-29.24 Zero emission vehicle
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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…
O.C.G.A. § 48-7-29.25 Lease or rental
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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…
O.C.G.A. § 48-7-29.6 Tax credits for qualified low-income buildings
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(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…
O.C.G.A. § 48-7-3 Underpayment of tax, §48-7-86
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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…
O.C.G.A. § 48-7-31 Gross sales
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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…
O.C.G.A. § 48-7-32 Teleworking tax credit
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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.…
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 Notice
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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.