{"data":{"id":"us-ga/o.c.g.a.-53-12-157","jurisdiction":"us-ga","citation":"O.C.G.A. § 53-12-157","heading":"Initial and annual returns.","body":"Each trust created pursuant to this article shall make a return to the Secretary of State, upon the creation of the trust and annually thereafter, in the same manner and embracing the same information, insofar as applicable, as returns by corporations which are required to be made under Articles 1 and 16 of Chapter 2 of Title 14, including the provisions with regard to fees, penalty for noncompliance, and recording and certifying of copies of the returns.","path":["TITLE 53 Wills, Trusts, and Administration of Estates","CHAPTER 12 Trusts","Article 8 Creation by Deed to Acquire Beneficial Interest"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.53.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":"2026-09-17T19:34:58Z","sha256":"f642e5a28a54a046f2cb27a77cda7a26cb9dfaaf88db605d5e023fcd202846cd","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-53-12-156","next":"us-ga/o.c.g.a.-53-12-158"},"notice":"GroundRules: Original legal text. Not legal advice."}