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O.C.G.A. §§ 48-6-20 through 48-6-44 · [Reserved]
O.C.G.A. § 48-6-60 · Definitions.
O.C.G.A. § 48-6-61 · Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax.
O.C.G.A. § 48-6-62 · Certification of payment of tax; effect of filing instrument prior to payment; alternate procedure for filing new or modified note secured by previously recorded instrument.
O.C.G.A. § 48-6-63 · [Reserved] Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.
O.C.G.A. § 48-6-64 · Tax imposed on long-term and short-term notes secured by realty exclusive; Code section not to be construed as income tax exemption.
O.C.G.A. § 48-6-65 · Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced.
O.C.G.A. § 48-6-66 · Showing correct amount and due date on instruments encumbering or conveying real estate.
O.C.G.A. § 48-6-67 · Violation of Code Section 48-6-66; penalty.
O.C.G.A. § 48-6-68 · Bond for title in absence of security deed; recording and tax.
O.C.G.A. § 48-6-69 · Recording, payment, and certification where encumbered real property located in more than one county or located within and outside state.
O.C.G.A. § 48-6-70 · Filing and payment of tax where encumbered real property located outside state and secured by instrument held by resident.
O.C.G.A. § 48-6-71 · Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination.
O.C.G.A. § 48-6-72 · Collection and distribution of revenues.
O.C.G.A. § 48-6-73 · Reports and distributions by collecting officer; failure to distribute as breach of duty and bond; commissions; long-term notes not entered on property tax digest.
O.C.G.A. § 48-6-74 · Distribution of revenues from intangible recording tax; procedure when real property located in more than one county.
O.C.G.A. § 48-6-75 · Collection procedures in absence of collecting officer.
O.C.G.A. § 48-6-76 · Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund.
O.C.G.A. § 48-6-77 · Failure to pay intangible recording tax bars action on indebtedness; removal of bar; penalty; conditions under which penalty waived; acquisition of instrument by holder exempt from tax.
O.C.G.A. § 48-6-90 · Definitions.
O.C.G.A. § 48-6-90.1 · Depository financial institutions subject to state and local taxation as business corporations.
O.C.G.A. § 48-6-91 · Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee.
O.C.G.A. § 48-6-92 · [Reserved] Taxation of banks and building and loan associations under article exclusive; exception.
O.C.G.A. § 48-6-93 · Local business license tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; allocation of gross receipts; tax credited against state corporate income tax liability.
O.C.G.A. § 48-6-94 · Rate of taxation of moneyed capital competing with national banks.
O.C.G.A. § 48-6-95 · Special state occupation tax on depository financial institutions; tax rate based on Georgia gross receipts; determining gross receipts; return required; annual report of commissioner; credits.
O.C.G.A. § 48-6-96 · Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization.
O.C.G.A. § 48-6-97 · Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally.
O.C.G.A. § 48-6-98 · Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations.
O.C.G.A. § 48-7-1 · Definitions.
O.C.G.A. § 48-7-2 · Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.
O.C.G.A. § 48-7-3 · Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty.
O.C.G.A. § 48-7-4 · Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty.
O.C.G.A. § 48-7-5 · Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00.
O.C.G.A. § 48-7-6 · License or registration extensions for National Guard members and reservists on active duty.
O.C.G.A. § 48-7-20 · [Effective until January 1, 2024. See note.] Individual tax rates; credit for withholding and other payments; applicability to estates and trusts.
O.C.G.A. § 48-7-20 · [Effective January 1, 2024. See note.] Individual tax rates; credit for withholding and other payments; applicability to estates and trusts.
O.C.G.A. § 48-7-20.1 · One-time tax rebates for qualified taxpayers.
O.C.G.A. § 48-7-21 · Taxation of corporations.
O.C.G.A. § 48-7-21.1 · Compensation paid by taxpayer disallowed as business expense; applicability.
O.C.G.A. § 48-7-22 · Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; determination of taxable year; tax as charge against estate or trust.
O.C.G.A. § 48-7-23 · Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; taxable years; elections.
O.C.G.A. § 48-7-24 · Nonresident members of resident partnerships; resident members of nonresident partnerships; profits; distributive shares; taxability; applicability.
O.C.G.A. § 48-7-25 · Exempt corporations and organizations; procedure for obtaining exempt status; revocation of exempt status; grounds; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments.
O.C.G.A. § 48-7-26 · [Effective until January 1, 2024. See note.] Personal exemptions.
O.C.G.A. § 48-7-26 · [Effective January 1, 2024. See note.] Personal exemptions.
O.C.G.A. § 48-7-27 · [Effective until January 1, 2024. See note.] Computation of taxable net income.
O.C.G.A. § 48-7-27 · [Effective January 1, 2024. See note.] Computation of taxable net income.
O.C.G.A. § 48-7-28 · Reciprocity.
O.C.G.A. § 48-7-28.1 · Tax repayments and benefits.
O.C.G.A. § 48-7-28.2 · Employer social security credits.
O.C.G.A. § 48-7-28.3 · Expenses from transactions with related members.
O.C.G.A. § 48-7-28.4 · Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations.
O.C.G.A. § 48-7-29 · Tax credits for rural physicians.
O.C.G.A. § 48-7-29.1 · Tax credits for retrofitting certain single-family homes with accessibility features.
O.C.G.A. § 48-7-29.2 · Tax credits for qualified caregiving expenses.
O.C.G.A. § 48-7-29.3 · [Repealed] Tax credits for federal qualified transportation fringe benefits.
O.C.G.A. § 48-7-29.4 · Tax credits for disaster assistance funds received.
O.C.G.A. § 48-7-29.5 · [Repealed] Tax credits for private driver education courses of minors; required documentation; rules and regulations.
O.C.G.A. § 48-7-29.6 · Tax credits for qualified low-income buildings.
O.C.G.A. § 48-7-29.7 · Tax credits for depository financial institutions.
O.C.G.A. § 48-7-29.8 · [Repealed effective December 31, 2027] Tax credits for the rehabilitation of historic structures; conditions and limitations.
O.C.G.A. § 48-7-29.9 · Tax credits for qualified life insurance premiums for National Guard and Air National Guard members.
O.C.G.A. § 48-7-29.10 · Tax credits for qualified child and dependent care expenses.
O.C.G.A. § 48-7-29.11 · Tax credits for certain teleworking expenses.
O.C.G.A. § 48-7-29.12 · Tax credits for qualified donation of real property.
O.C.G.A. § 48-7-29.13 · Tax credits for qualified health insurance expenses.
O.C.G.A. § 48-7-29.14 · Tax credits for clean energy property.
O.C.G.A. § 48-7-29.15 · Tax credits for the adoption of foster children.
O.C.G.A. § 48-7-29.16 · [Effective until January 1, 2023. See note.] Tax credits for contributions to student scholarship organizations.
O.C.G.A. § 48-7-29.16 · [Effective January 1, 2023. See note.] Tax credits for contributions to student scholarship organizations.
O.C.G.A. § 48-7-29.17 · Tax credit for the purchase of one eligible single-family residence.
O.C.G.A. § 48-7-29.18 · Tax credits for purchasers of alternative fuel heavy duty and medium duty vehicles.
O.C.G.A. § 48-7-29.19 · Procedures, conditions, and limitations on amount of tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles.
O.C.G.A. § 48-7-29.20 · [Effective until January 1, 2023. See note.] Tax credits for contributions to rural hospital organizations.
O.C.G.A. § 48-7-29.20 · [Effective January 1, 2023. Repealed effective December 31, 2024. See note.] Tax credits for contributions to rural hospital organizations.
O.C.G.A. § 48-7-29.21 · [Repealed effective December 31, 2023] Tax credits for qualified education donations for the purpose of awarding grants to public schools.
O.C.G.A. § 48-7-29.22 · [Repealed effective December 31, 2023] Tax credits for certain medical preceptor rotations.
O.C.G.A. § 48-7-29.23 · Tax credits for teachers in the teacher recruitment and retention program.
O.C.G.A. § 48-7-29.24 · Tax credits for contributions to foster child support organizations.
O.C.G.A. § 48-7-29.25 · Tax credits for contributions to law enforcement foundations.
O.C.G.A. § 48-7-30 · Taxation of nonresident’s entire net income derived from activities within state; separate accounting possible; applicability; allowed deductions; applicability of provisions for corporations to nonresidents.
O.C.G.A. § 48-7-31 · Taxation of corporations; allocation and apportionment of income; formula for apportionment.
O.C.G.A. § 48-7-31.1 · Conditions for allocating taxpayer’s income pursuant to agreement; public inspection; criteria for evaluating proposals.
O.C.G.A. § 48-7-32 · Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations.
O.C.G.A. § 48-7-33 · Annual accounting periods.
O.C.G.A. § 48-7-34 · Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents.
O.C.G.A. § 48-7-35 · Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection.
O.C.G.A. § 48-7-36 · Tolling of time limits for filings by reason of war related service in armed forces.
O.C.G.A. § 48-7-37 · Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments.
O.C.G.A. § 48-7-38 · Deduction for payments to minority subcontractors; certification as minority subcontractor.
O.C.G.A. § 48-7-39 · Depreciation of property placed in service in prior tax years.
O.C.G.A. § 48-7-40 · Designation of counties as less developed areas; tax credits for certain business enterprises.
O.C.G.A. § 48-7-40.1 · Tax credits for business enterprises in less developed areas.
O.C.G.A. § 48-7-40.1A · Additional job tax credits for manufacturers of personal protective equipment.
O.C.G.A. § 48-7-40.1B · Tax credit for jobs created by manufacturers of medical equipment, medical supplies, pharmaceuticals, or medicine.
O.C.G.A. § 48-7-40.2 · Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties.
O.C.G.A. § 48-7-40.3 · Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties.
O.C.G.A. § 48-7-40.4 · Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties.
O.C.G.A. § 48-7-40.5 · Tax credits for employers providing approved retraining programs.