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 2026-09-17T19:34:57Z. Source file · JSON