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O.C.G.A. § 48-7-40.6 · Tax credits for employers providing child care.
O.C.G.A. § 48-7-40.7 · Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties.
O.C.G.A. § 48-7-40.8 · Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties.
O.C.G.A. § 48-7-40.9 · Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties.
O.C.G.A. § 48-7-40.10 · [Reserved] Tax credits for water conservation facilities and qualified water conservation investment property.
O.C.G.A. § 48-7-40.11 · [Reserved] Tax credits for shift from ground-water usage.
O.C.G.A. § 48-7-40.12 · Tax credits for qualified research expenses.
O.C.G.A. § 48-7-40.13 · [Reserved] “Business enterprise” defined; tax credit.
O.C.G.A. § 48-7-40.14 · Calculation of new full-time jobs.
O.C.G.A. § 48-7-40.15 · Alternative tax credits for base year port traffic increases.
O.C.G.A. § 48-7-40.15A · Increased job tax credit based on increase in port traffic.
O.C.G.A. § 48-7-40.16 · Tax credits for alternative fuel, low-emission and zero-emission vehicles, and electric vehicle chargers.
O.C.G.A. § 48-7-40.17 · Tax credits for establishing or relocating quality jobs.
O.C.G.A. § 48-7-40.18 · Tax credits for businesses headquartered in state; full-time jobs.
O.C.G.A. § 48-7-40.19 · [Repealed] Diesel particulate emission reduction technology equipment; tax credit.
O.C.G.A. § 48-7-40.20 · Tax credits for businesses engaged in manufacturing cigarettes for exportation; amount; required information.
O.C.G.A. § 48-7-40.21 · Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit.
O.C.G.A. § 48-7-40.22 · Tax credits for business enterprises for leased motor vehicles; daily ridership; implementation.
O.C.G.A. § 48-7-40.23 · Election to count new jobs on calendar year basis.
O.C.G.A. § 48-7-40.24 · Tax credits for jobs associated with large-scale projects.
O.C.G.A. § 48-7-40.25 · Tax credits for investment in expanding existing manufacturing facilities; enhancements for high-impact aerospace defense projects.
O.C.G.A. § 48-7-40.26 · Tax credits for film, gaming, video, or digital production.
O.C.G.A. § 48-7-40.26A · Tax credits for postproduction expenditures.
O.C.G.A. § 48-7-40.27 · Tax credits for qualified investments in a research fund.
O.C.G.A. § 48-7-40.28 · Limitation on the aggregate amount of tax credits allowed for qualified investments in a research fund.
O.C.G.A. § 48-7-40.29 · [For effective date, see note.] Tax credits for certain qualified equipment that reduces business or domestic energy or water usage.
O.C.G.A. § 48-7-40.30 · Tax credits for certain qualified investments for limited period of time.
O.C.G.A. § 48-7-40.31 · Tax credits for employing qualified parolees.
O.C.G.A. § 48-7-40.32 · Revitalization zone tax credits.
O.C.G.A. § 48-7-40.33 · [Repealed effective January 1, 2023] Tax credits for musical or theatrical performances.
O.C.G.A. § 48-7-40.34 · [Repealed effective January 1, 2027] Tax credits for Class III railroads; reporting.
O.C.G.A. § 48-7-40.35 · Tax credits for qualified employers; conditions and limitations to credit; requirements for being qualified employer.
O.C.G.A. § 48-7-40.36 · Tax credits for timber producers incurring losses from Hurricane Michael.
O.C.G.A. § 48-7-41 · Basic skills education program credits.
O.C.G.A. § 48-7-42 · Affiliated entities; assignment of corporate income tax credits; carryover of unused credits; joint and severable liability.
O.C.G.A. § 48-7-50 · Persons required to file returns; filing of copies of all or part of taxpayers’ federal tax returns.
O.C.G.A. § 48-7-51 · Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection.
O.C.G.A. § 48-7-52 · Returns by corporations of information concerning dividend payments; oath; contents.
O.C.G.A. § 48-7-53 · Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations.
O.C.G.A. § 48-7-54 · Electronic filing for nonindividual taxpayers.
O.C.G.A. § 48-7-55 · [Reserved] Required questions on returns for individuals.
O.C.G.A. § 48-7-56 · Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns.
O.C.G.A. § 48-7-57 · Penalty for failure to file timely return; rate; maximum; failure due to reasonable cause; reduction of tax due by partial payment, credit, or other penalty; applicability of federal return extension to state return.
O.C.G.A. § 48-7-57.1 · Filing of returns which are frivolous or desire to impede the administration of state income tax laws.
O.C.G.A. § 48-7-58 · Taxpayer activities distorting true net income; proper computation by commissioner; determination of taxable income of corporations engaging in improper activities; consideration of potential reasonable profits.
O.C.G.A. § 48-7-59 · Examination of federal income tax returns.
O.C.G.A. § 48-7-60 · Confidentiality of tax information; exceptions; authorized inspection by certain officials; furnishing information to local tax authorities; furnishing information to nonofficials; conditions; effect of Code section.
O.C.G.A. § 48-7-61 · Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.
O.C.G.A. § 48-7-62 · Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process.
O.C.G.A. § 48-7-63 · Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process.
O.C.G.A. § 48-7-64 · Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards.
O.C.G.A. § 48-7-80 · Time and place of payment of tax on basis of calendar or fiscal year.
O.C.G.A. § 48-7-81 · Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period.
O.C.G.A. § 48-7-82 · Periods of limitation for assessment of taxes; collection by execution; change or correction of net income.
O.C.G.A. § 48-7-83 · Action for collection of tax out of assets of dissolved corporation; procedure.
O.C.G.A. § 48-7-84 · Actions in restraint of assessment or collection of income tax.
O.C.G.A. § 48-7-85 · Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner’s discretion.
O.C.G.A. § 48-7-86 · Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; penalties for underpayments; relief of liability on joint return.
O.C.G.A. § 48-7-100 · Definitions.
O.C.G.A. § 48-7-100.1 · Withholding of income tax from retirement benefits of federal annuitants.
O.C.G.A. § 48-7-101 · Collection of income tax at source; withholding.
O.C.G.A. § 48-7-102 · Withholding exemption status.
O.C.G.A. § 48-7-102.1 · Withholding exemptions; rules and regulations; submission of certificates to commissioner.
O.C.G.A. § 48-7-103 · Quarterly, monthly, and jeopardy returns; tax payments; forms.
O.C.G.A. § 48-7-104 · Period adjustments for incorrect withholdings or payments.
O.C.G.A. § 48-7-105 · Statements of wages paid and taxes withheld to employees; time; penalties; enforcement.
O.C.G.A. § 48-7-106 · Annual and final returns; time; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations.
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.
O.C.G.A. § 48-7-108 · Employer’s liability.
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.
O.C.G.A. § 48-7-109.1 · Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article.
O.C.G.A. § 48-7-110 · Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state.
O.C.G.A. § 48-7-111 · Employer’s records; contents; period of preservation.
O.C.G.A. § 48-7-112 · Employee refunds and credits; procedures.
O.C.G.A. § 48-7-113 · Employer refunds and credits; procedure; claim for abatement of overassessment.
O.C.G.A. § 48-7-114 · Estimated income tax by individuals; procedures.
O.C.G.A. § 48-7-115 · Time for filing estimated income tax by individuals.
O.C.G.A. § 48-7-116 · Installment payments of estimated tax by individuals.
O.C.G.A. § 48-7-117 · Estimated income tax by corporations.
O.C.G.A. § 48-7-118 · [Reserved] Time for filing declarations of estimated income tax by corporations.
O.C.G.A. § 48-7-119 · Installment payments of estimated tax by corporations.
O.C.G.A. § 48-7-120 · Failure by taxpayer to pay estimated income tax.
O.C.G.A. § 48-7-121 · Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time.
O.C.G.A. § 48-7-122 · Nondeductibility to employer of tax deducted and withheld.
O.C.G.A. § 48-7-123 · Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments.
O.C.G.A. § 48-7-124 · Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction.
O.C.G.A. § 48-7-125 · Application of article to short taxable years.
O.C.G.A. § 48-7-126 · Assessable penalties and interest.
O.C.G.A. § 48-7-127 · Other violations of article; penalties.
O.C.G.A. § 48-7-128 · Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents.
O.C.G.A. § 48-7-129 · Withholding tax on distributions to nonresident members of partnerships, Subchapter “S” corporations, and limited liability companies.
O.C.G.A. § 48-7-140 · Prohibition of local income taxes.
O.C.G.A. § 48-7-160 · Purposes.
O.C.G.A. § 48-7-161 · Definitions.
O.C.G.A. § 48-7-162 · Collection remedy additional.
O.C.G.A. § 48-7-162.1 · Submission of debts through Administrative Office of the Courts.
O.C.G.A. § 48-7-163 · Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee.
O.C.G.A. § 48-7-164 · Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs borne by claimant agency.
O.C.G.A. § 48-7-165 · Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals.
O.C.G.A. § 48-7-165.1 · Hearing; final determination of debt.