Returns and Furnishing of Information

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Returns and Furnishing of Information

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Section
48-7-50

Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers' Federal Tax Returns

Section
48-7-51

Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection

Section
48-7-52

Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents

Section
48-7-53

Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations

Section
48-7-54

Electronic Filing for Nonindividual Taxpayers

Section
48-7-55

Required Questions on Returns for Individuals

Section
48-7-56

Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns

Section
48-7-57

Penalty for Failure to File Timely Return; Rate; Maximum; Failure Due to Reasonable Cause; Reduction of Tax Due by Partial Payment, Credit, or Other Penalty; Applicability of Federal Return Extension to State Return

Section
48-7-57.1

Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws

Section
48-7-58

Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of Taxable Income of Corporations Engaging in Improper Activities; Consideration of Potential Reasonable Profits

Section
48-7-59

Examination of Federal Income Tax Returns

Section
48-7-60

Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Conditions; Furnishing Information to Local Tax Authorities; Conditions; Furnishing Information to Nonofficials; Conditions; Effect of Code Section

Section
48-7-61

Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties

Section
48-7-62

Contributions to Be Georgia National Guard Foundation

Section
48-7-63

Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process