O.C.G.A. § 48-7-125: Application of article to short taxable years.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 7 Income Taxes
- Article 5 Current Income Tax Payment
The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner.
Collected 2026-09-17T19:34:57Z. Source file · JSON