{"data":{"id":"us-ga/o.c.g.a.-48-7-125","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-125","heading":"Application of article to short taxable years.","body":"The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner.","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":"083e5ce5ba11c8da1ad1249696e183c037f541deb6b35610daf57678b1c32000","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-124","next":"us-ga/o.c.g.a.-48-7-126"},"notice":"GroundRules: Original legal text. Not legal advice."}