560-7-8-.18 Statement of Changes.

A detailed statement of changes made by the Commissioner of Internal Revenue must be submitted under separate cover. Do not mail with current year's return. This must be mailed to the address indicated in the current instruction booklet for the type of entity (i.e., corporation, s- corporation, partnership, fiduciary, or individual.) Authority: O.C.G.A. Secs. 48-2-12, 48-7-82. History. Original Rule entitled "Statement of Changes" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005.