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us-ga/statute/48/chapter-7/article-2 — Imposition, Rate, Computation, Exemptions, and Credits · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-7
Imposition, Rate, Computation, Exemptions, and Credits
95 sections ·
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4 with encodings
48-7-20
[Effective until January 1, 2024. See note.] Individual tax rates; credit for withholding and other payments; applicability to estates and trusts.
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48-7-20.1
One-time tax rebates for qualified taxpayers.
48-7-21
Taxation of corporations.
48-7-21.1
Compensation paid by taxpayer disallowed as business expense; applicability.
48-7-22
Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; determination of taxable year; tax as charge against estate or trust.
48-7-23
Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; taxable years; elections.
48-7-24
Nonresident members of resident partnerships; resident members of nonresident partnerships; profits; distributive shares; taxability; applicability.
48-7-25
Exempt corporations and organizations; procedure for obtaining exempt status; revocation of exempt status; grounds; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments.
48-7-26
[Effective until January 1, 2024. See note.] Personal exemptions.
∀
48-7-27
[Effective until January 1, 2024. See note.] Computation of taxable net income.
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48-7-28
Reciprocity.
48-7-28.1
Tax repayments and benefits.
48-7-28.2
Employer social security credits.
48-7-28.3
Expenses from transactions with related members.
48-7-28.4
Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations.
48-7-29
Tax credits for rural physicians.
∀
48-7-29.1
Tax credits for retrofitting certain single-family homes with accessibility features.
48-7-29.2
Tax credits for qualified caregiving expenses.
48-7-29.3
[Repealed] Tax credits for federal qualified transportation fringe benefits.
48-7-29.4
Tax credits for disaster assistance funds received.
48-7-29.5
[Repealed] Tax credits for private driver education courses of minors; required documentation; rules and regulations.
48-7-29.6
Tax credits for qualified low-income buildings.
48-7-29.7
Tax credits for depository financial institutions.
48-7-29.8
[Repealed effective December 31, 2027] Tax credits for the rehabilitation of historic structures; conditions and limitations.
48-7-29.9
Tax credits for qualified life insurance premiums for National Guard and Air National Guard members.
48-7-29.10
Tax credits for qualified child and dependent care expenses.
48-7-29.11
Tax credits for certain teleworking expenses.
48-7-29.12
Tax credits for qualified donation of real property.
48-7-29.13
Tax credits for qualified health insurance expenses.
48-7-29.14
Tax credits for clean energy property.
48-7-29.15
Tax credits for the adoption of foster children.
48-7-29.16
[Effective until January 1, 2023. See note.] Tax credits for contributions to student scholarship organizations.
48-7-29.17
Tax credit for the purchase of one eligible single-family residence.
48-7-29.18
Tax credits for purchasers of alternative fuel heavy duty and medium duty vehicles.
48-7-29.19
Procedures, conditions, and limitations on amount of tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles.
48-7-29.20
[Effective until January 1, 2023. See note.] Tax credits for contributions to rural hospital organizations.
48-7-29.21
[Repealed effective December 31, 2023] Tax credits for qualified education donations for the purpose of awarding grants to public schools.
48-7-29.22
[Repealed effective December 31, 2023] Tax credits for certain medical preceptor rotations.
48-7-29.23
Tax credits for teachers in the teacher recruitment and retention program.
48-7-29.24
Tax credits for contributions to foster child support organizations.
48-7-29.25
Tax credits for contributions to law enforcement foundations.
48-7-30
Taxation of nonresident’s entire net income derived from activities within state; separate accounting possible; applicability; allowed deductions; applicability of provisions for corporations to nonresidents.
48-7-31
Taxation of corporations; allocation and apportionment of income; formula for apportionment.
48-7-31.1
Conditions for allocating taxpayer’s income pursuant to agreement; public inspection; criteria for evaluating proposals.
48-7-32
Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations.
48-7-33
Annual accounting periods.
48-7-34
Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents.
48-7-35
Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection.
48-7-36
Tolling of time limits for filings by reason of war related service in armed forces.
48-7-37
Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments.
48-7-38
Deduction for payments to minority subcontractors; certification as minority subcontractor.
48-7-39
Depreciation of property placed in service in prior tax years.
48-7-40
Designation of counties as less developed areas; tax credits for certain business enterprises.
48-7-40.1
Tax credits for business enterprises in less developed areas.
48-7-40.1A
Additional job tax credits for manufacturers of personal protective equipment.
48-7-40.1B
Tax credit for jobs created by manufacturers of medical equipment, medical supplies, pharmaceuticals, or medicine.
48-7-40.2
Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties.
48-7-40.3
Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties.
48-7-40.4
Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties.
48-7-40.5
Tax credits for employers providing approved retraining programs.
48-7-40.6
Tax credits for employers providing child care.
48-7-40.7
Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties.
48-7-40.8
Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties.
48-7-40.9
Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties.
48-7-40.10
[Reserved] Tax credits for water conservation facilities and qualified water conservation investment property.
48-7-40.11
[Reserved] Tax credits for shift from ground-water usage.
48-7-40.12
Tax credits for qualified research expenses.
48-7-40.13
[Reserved] “Business enterprise” defined; tax credit.
48-7-40.14
Calculation of new full-time jobs.
48-7-40.15
Alternative tax credits for base year port traffic increases.
48-7-40.15A
Increased job tax credit based on increase in port traffic.
48-7-40.16
Tax credits for alternative fuel, low-emission and zero-emission vehicles, and electric vehicle chargers.
48-7-40.17
Tax credits for establishing or relocating quality jobs.
48-7-40.18
Tax credits for businesses headquartered in state; full-time jobs.
48-7-40.19
[Repealed] Diesel particulate emission reduction technology equipment; tax credit.
48-7-40.20
Tax credits for businesses engaged in manufacturing cigarettes for exportation; amount; required information.
48-7-40.21
Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit.
48-7-40.22
Tax credits for business enterprises for leased motor vehicles; daily ridership; implementation.
48-7-40.23
Election to count new jobs on calendar year basis.
48-7-40.24
Tax credits for jobs associated with large-scale projects.
48-7-40.25
Tax credits for investment in expanding existing manufacturing facilities; enhancements for high-impact aerospace defense projects.
48-7-40.26
Tax credits for film, gaming, video, or digital production.
48-7-40.26A
Tax credits for postproduction expenditures.
48-7-40.27
Tax credits for qualified investments in a research fund.
48-7-40.28
Limitation on the aggregate amount of tax credits allowed for qualified investments in a research fund.
48-7-40.29
[For effective date, see note.] Tax credits for certain qualified equipment that reduces business or domestic energy or water usage.
48-7-40.30
Tax credits for certain qualified investments for limited period of time.
48-7-40.31
Tax credits for employing qualified parolees.
48-7-40.32
Revitalization zone tax credits.
48-7-40.33
[Repealed effective January 1, 2023] Tax credits for musical or theatrical performances.
48-7-40.34
[Repealed effective January 1, 2027] Tax credits for Class III railroads; reporting.
48-7-40.35
Tax credits for qualified employers; conditions and limitations to credit; requirements for being qualified employer.
48-7-40.36
Tax credits for timber producers incurring losses from Hurricane Michael.
48-7-41
Basic skills education program credits.
48-7-42
Affiliated entities; assignment of corporate income tax credits; carryover of unused credits; joint and severable liability.
