Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 48-7-122: Nondeductibility to employer of tax deducted and withheld.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 7 Income Taxes
Article 5 Current Income Tax Payment

The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.

Collected 2026-09-17T19:00:02Z. Source file · JSON

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