PocketLaw | Georgia Code | Current Income Tax Payment

Annual and Final Returns; Time; Return to Be Filed Upon Sale of Business; Withholding Unpaid Withholding Taxes From Purchase Prices; Penalties for Violations

Section
48-7-107

Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commissioner; Effect of Failure to Furnish Forms

Section
48-7-108

Employer's Liability

Section
48-7-109

Effect as to Employer's Liability of Employee's Payment of Tax Not Deducted and Withheld; Effect on Employee's Income Tax Liability Resulting From Employer's Failure to Withhold Tax

Section
48-7-109.1

Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article

Section
48-7-110

Effect of Employer's Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State

Section
48-7-111

Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time

Section
48-7-122

Nondeductibility to Employer of Tax Deducted and Withheld

Section
48-7-123

Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments

Section
48-7-124

Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction

Section
48-7-125

Application of Article to Short Taxable Years

Section
48-7-126

Assessable Penalties and Interest

Section
48-7-127

Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by Nonresidents

Section
48-7-129

Current Income Tax Payment

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Definitions

Withholding of Income Tax From Retirement Benefits of Federal Annuitants

Collection of Income Tax at Source; Withholding

Withholding Exemption Status

Withholding Exemptions; Rules and Regulations; Submission of Certificates to Commissioner

Quarterly, Monthly, and Jeopardy Returns; Tax Payments; Forms

Period Adjustments for Incorrect Withholdings or Payments

Statements of Wages Paid and Taxes Withheld to Employees; Time; Penalties; Enforcement

Annual and Final Returns; Time; Return to Be Filed Upon Sale of Business; Withholding Unpaid Withholding Taxes From Purchase Prices; Penalties for Violations

Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commissioner; Effect of Failure to Furnish Forms

Employer's Liability

Effect as to Employer's Liability of Employee's Payment of Tax Not Deducted and Withheld; Effect on Employee's Income Tax Liability Resulting From Employer's Failure to Withhold Tax

Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For, or Pay Over Taxes as Required by Article

Effect of Employer's Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State

Employer's Records; Contents; Period of Preservation

Employee Refunds and Credits; Procedures

Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment

Estimated Income Tax by Individuals; Procedures

Time for Filing Estimated Income Tax by Individuals

Installment Payments of Estimated Tax by Individuals

Estimated Income Tax by Corporations

Time for Filing Declarations of Estimated Income Tax by Corporations

Installment Payments of Estimated Tax by Corporations

Failure by Taxpayer to Pay Estimated Income Tax

Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time

Nondeductibility to Employer of Tax Deducted and Withheld

Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments

Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction

Application of Article to Short Taxable Years

Assessable Penalties and Interest

Other Violations of Article; Penalties

Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by Nonresidents

Withholding Tax on Distributions to Nonresident Members of Partnerships, Subchapter "S" Corporations, and Limited Liability Companies