O.C.G.A. § 48-7-100.1: Withholding of income tax from retirement benefits of federal annuitants.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 7 Income Taxes
- Article 5 Current Income Tax Payment
The commissioner shall, not later than July 1, 1996, enter into an agreement with the federal Office of Personnel Management pursuant to 5 U.S.C. Section 8345 and its implementing regulations, 5 C.F.R. Sections 1901 through 1907, for the withholding of state income tax from the retirement benefits of annuitants under the federal Civil Service Retirement and Disability Fund.
Collected 2026-09-17T19:34:57Z. Source file · JSON