{"data":{"id":"us-ga/o.c.g.a.-48-7-122","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-122","heading":"Nondeductibility to employer of tax deducted and withheld.","body":"The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.","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":"a42097a2be6d455f13c4725859e41d43dd3681f6f97026c4c4c0caaf6f2fdcc1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-121","next":"us-ga/o.c.g.a.-48-7-123"},"notice":"GroundRules: Original legal text. Not legal advice."}