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

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Income Taxes
5. Current Income Tax Payment
6. Effect of Employer's Voluntary Compliance With Requirements of Article as to Admission of Doing Business in State

The fact of an employer's voluntary compliance with the requirements of this article shall not of itself constitute any admission that the employer is doing business within this state for any other purpose, but it shall be taken as conferring jurisdiction upon this state for purposes of collecting amounts withheld under this article.

(Ga. L. 1960, p. 7, § 2; Code 1933, § 91A-3910, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 84 C.J.S., Taxation, §§ 163 et seq., 213, 214.

Download our app to see the most-to-date content.