GroundRules
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.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 7 Income Taxes
- Article 5 Current Income Tax Payment
The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.
Collected 2026-09-17T19:00:02Z. Source file · JSON
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