{"data":{"id":"us-ga/o.c.g.a.-48-7-100.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-100.1","heading":"Withholding of income tax from retirement benefits of federal annuitants.","body":"The commissioner shall, not later than July 1, 1996, enter into an agreement with the federal Office of Personnel Management pursuant to 5 U.S.C. Section 8345 and its implementing regulations, 5 C.F.R. Sections 1901 through 1907, for the withholding of state income tax from the retirement benefits of annuitants under the federal Civil Service Retirement and Disability Fund.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 5 Current Income Tax Payment"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"85d8282c3b51b1be1b0954fbcb8d56170d016cc611fb8944af8bdb57fbd27bdb","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-100","next":"us-ga/o.c.g.a.-48-7-101"},"notice":"GroundRules: Original legal text. Not legal advice."}