Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.

Each corporation other than Georgia Subchapter “S” corporations subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the fourth calendar month following the beginning of its tax period. Each Georgia Subchapter “S” corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the third calendar month following the beginning of its tax period. The commissioner may authorize combining the return required by this Code section with the state income tax return required by law. The return shall be signed and sworn to by an officer of the corporation and shall be forwarded to the commissioner. History. Code 1933, § 92-2402, enacted by Ga. L. 1976, p. 1580, § 2; Code 1933, § 91A-6308, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1118, § 1; Ga. L. 2016, p. 1, § 6/HB 742. Editor’s notes. Ga. L. 1989, p. 1118, § 3, not codified by the General Assembly, provides that the amendments to this Code section by that Act shall apply to tax years beginning on and after January 1, 1989. Ga. L. 2016, p. 1, § 8/HB 742, not codified by the General Assembly, provides, in part, that Sections 2, 3, 6, and 7 of this Act shall be applicable to all taxable years beginning on or after January 1, 2016. RESEARCH REFERENCES C.J.S. 84 C.J.S., Taxation, § 689 et seq.