{"data":{"id":"us-ga/o.c.g.a.-48-7-123","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-123","heading":"Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments.","body":"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.","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":"c369664bbe2ddbd3e53b82134316b83381ae1659929f78e47b88827a758ce29f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-122","next":"us-ga/o.c.g.a.-48-7-124"},"notice":"GroundRules: Original legal text. Not legal advice."}