{"data":{"id":"us-ga/o.c.g.a.-48-7-59","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-59","heading":"Examination of federal income tax returns.","body":"Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.","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":"c764ec55e13738e3a94bd4a7a8eb08bb10ee43225f149d5ac28fde0b3e773915","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-58","next":"us-ga/o.c.g.a.-48-7-60"},"notice":"GroundRules: Original legal text. Not legal advice."}