{"data":{"id":"us-ga/o.c.g.a.-48-7-52","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-52","heading":"Returns by corporations of information concerning dividend payments; oath; contents.","body":"Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be duly verified under oath and shall state with respect to each shareholder who is a resident of this state the name and address of each shareholder, the number of shares owned by the shareholder, and the amount of dividends paid to the shareholder.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 3 Returns and Furnishing of Information"],"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":"ab8072eba72576cb9a0711d9efc87344eedced883d6351f720e3ff947637c29a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-51","next":"us-ga/o.c.g.a.-48-7-53"},"notice":"GroundRules: Original legal text. Not legal advice."}