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.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 7 Income Taxes
- Article 5 Current Income Tax Payment
The fact of an employer’s voluntary compliance with the requirements of this article shall not of itself constitute any admission that the employer is doing business within this state for any other purpose, but it shall be taken as conferring jurisdiction upon this state for purposes of collecting amounts withheld under this article.
Collected 2026-09-17T19:34:57Z. Source file · JSON