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19 chapters · 1,201 sections in this title.
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…