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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-7-107 Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms
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(a) Each return shall be signed by or for the employer required to deduct and withhold the tax under this article and shall contain or be verified by a written declaration that the return is made under the penalties for false swearing. The return shall be signed and verified by the…
O.C.G.A. § 48-7-108 Employer’s liability
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(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 …
O.C.G.A. § 48-7-109 Effect as to employer’s liability of employee’s payment of tax not deducted and withheld; effect on employee’s income tax liability resulting from employer’s failure to withhold tax
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(a) If the employer fails to deduct and withhold the required tax in violation of this article and thereafter the income tax liability of the employee under Code Section 48-7-20, against which the amount, if withheld, would have been a credit, is paid by the employee, the tax req…
Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article
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(a) Whenever an employer required to deduct and withhold taxes as required under this article fails, at the time and in the manner prescribed by law or regulation, to deduct and withhold, collect, account truthfully for, or pay over to the commissioner the amount of taxes due as …