{"data":{"id":"us-ga/o.c.g.a.-48-7-54","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-54","heading":"Electronic filing for nonindividual taxpayers.","body":"The commissioner may require any nonindividual taxpayer and any return preparer who prepares any return, report, or other document required to be filed by this chapter to electronically file any return, report, or other document required to be filed by this chapter when the federal counterpart of such return, report, or other document is required to be filed electronically pursuant to the Internal Revenue Code of 1986 or Internal Revenue Service regulations. The commissioner shall be authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to effectuate this Code section.","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":"cca1c5178bec9aed0c0609b4a5d3ddb1388a0d8eb2ed846f69f908532a102870","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-53","next":"us-ga/o.c.g.a.-48-7-55"},"notice":"GroundRules: Original legal text. Not legal advice."}