Nondeductibility to Employer of Tax Deducted and Withheld

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Current Income Tax Payment
  6. Nondeductibility to Employer of Tax Deducted and Withheld

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The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.

(Ga. L. 1960, p. 7, § 28; Code 1933, § 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 404 et seq.


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