Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-7-36 Veterans’ organizations
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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…
O.C.G.A. § 48-7-38 County attorneys
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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…
O.C.G.A. § 48-7-40.10 Machinery clothing
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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.
O.C.G.A. § 48-7-40.11 WEDDINGS
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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…
O.C.G.A. § 48-7-40.12 Retirement and pensions
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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…
O.C.G.A. § 48-7-40.14 Credits
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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…
O.C.G.A. § 48-7-40.17 Qualified property
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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…
O.C.G.A. § 48-7-40.20 Business property
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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…
O.C.G.A. § 48-7-40.22 Less developed areas of counties
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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…
O.C.G.A. § 48-7-40.23 Election to count new jobs on calendar year basis
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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…
O.C.G.A. § 48-7-40.24 Tax credits for jobs associated with large-scale projects
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(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…
O.C.G.A. § 48-7-40.25 Manufacturing facility tax credits
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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…
O.C.G.A. § 48-7-40.28 Resident
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Entertainment industry investment act, §48-7-40.26. Income taxes, §48-7-1. Resident partners. Income taxes, partnership returns, §48-7-53. Retailers.
O.C.G.A. § 48-7-40.30 Payroll maintenance requirement
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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…
O.C.G.A. § 48-7-40.31 Tax credits for employing qualified parolees
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(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…
O.C.G.A. § 48-7-40.32 Full-time job
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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…
O.C.G.A. § 48-7-40.36 RIPENING OF TITLE
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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…
O.C.G.A. § 48-7-40.4 Recycling manufacturing facility
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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…
O.C.G.A. § 48-7-40.6 Tax credits for employers providing child care
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(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…
O.C.G.A. § 48-7-50 Trustee in bankruptcy
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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…
O.C.G.A. § 48-7-52 Partnerships
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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…
O.C.G.A. § 48-7-53 Industrial materials
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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…
O.C.G.A. § 48-7-54 Electronic filing for nonindividual taxpayers
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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 …
O.C.G.A. § 48-7-57 False or fraudulent returns
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Assisting, counseling, etc., in filing, §48-7-3. Federal tax returns.
O.C.G.A. § 48-7-57.1 Persons required to file, §48-7-50
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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…
O.C.G.A. § 48-7-58 Estates or trusts
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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…
O.C.G.A. § 48-7-59 Examination of federal income tax returns
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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,…
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.
O.C.G.A. § 48-7A-3 Schedule, §48-7A-3
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Foster child, adoption of, §48-7-29.15. Foster child support organizations, contributions to, §48-7-29.24. Fractional parts of dollar disregarded, §48-7-123. Headquarters, §48-7-40.18. Health insurance expenses under high deductible health plan, §48-7-29.13. Historic homes and st…
O.C.G.A. § 48-8-1 Interest
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Extension of time for making returns, §48-8-51. Internet access services.
O.C.G.A. § 48-8-100 Short title
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This part shall be known and may be cited as the “Homestead Option Sales and Use Tax Act.” History. Code 1981, § 48-8-100, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215. 912 48-8-100 SALES AND USE TAXES
O.C.G.A. § 48-8-101 Definitions
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As used in this part, the term: (1) “Ad valorem taxes for county purposes” means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county. …
O.C.G.A. § 48-8-103 Submission to voters to determine imposition of tax
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(a) Whenever the governing authority of any county whose geographical boundary is conterminous with that of the special district 916 48-8-103 wishes to submit to the electors of the special district the question of whether the sales and use tax authorized by Code Section 48-8-102…
O.C.G.A. § 48-8-104 Equalization millage
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Homestead option sales and use taxes, §48-8-104. DEFINED TERMS —Cont’d Equipment. 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. Establishmen…
O.C.G.A. § 48-8-105 Credit for tax paid in another jurisdiction
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Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within this state or in a tax jurisdiction outside this state, the sales and use tax may be credited against the sales and use tax aut…
O.C.G.A. § 48-8-109 Short title
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Definitions. Equal distribution of homestead option sales and use tax among counties and municipalities. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes. Submission to voters to determine imposition of tax. Administration and col…
O.C.G.A. § 48-8-109.1 Short title
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This part shall be known and may be cited as the “Equalized Homestead Option Sales Tax Act of 2015.” History. Code 1981, § 48-8-109.1, enacted by Ga. L. 2015, p. 217, § 2/HB 215. 48-8-109.2. Referendum on suspension of taxation.
O.C.G.A. § 48-8-109.10 Building and construction materials
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Exemptions, §48-8-109.9. Calculations of taxes due, §48-8-109.6. Collection of tax, §48-8-109.5. Rulemaking for administration and collection enforcement, §48-8-109.10. Credits for other taxes paid allowed against equalized homestead option sales tax, §48-8-109.6. Discontinuation…
O.C.G.A. § 48-8-109.15 Short title
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48-8-109.16. Approval by electorate of sales and use taxes authorized by this part. 48-8-109.17. Creation of special districts; imposition of local sales and use tax within special district. 48-8-109.18. Petition for referendum to approve tax; ballot question; conduct of election…
O.C.G.A. § 48-8-109.16 Approval by electorate of sales and use taxes authorized by this part
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In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submi…