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us-ga/statute/48/chapter-7/article-3 — Returns and Furnishing of Information · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-7
Returns and Furnishing of Information
16 sections
48-7-50
Persons required to file returns; filing of copies of all or part of taxpayers’ federal tax returns.
48-7-51
Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection.
48-7-52
Returns by corporations of information concerning dividend payments; oath; contents.
48-7-53
Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations.
48-7-54
Electronic filing for nonindividual taxpayers.
48-7-55
[Reserved] Required questions on returns for individuals.
48-7-56
Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns.
48-7-57
Penalty for failure to file timely return; rate; maximum; failure due to reasonable cause; reduction of tax due by partial payment, credit, or other penalty; applicability of federal return extension to state return.
48-7-57.1
Filing of returns which are frivolous or desire to impede the administration of state income tax laws.
48-7-58
Taxpayer activities distorting true net income; proper computation by commissioner; determination of taxable income of corporations engaging in improper activities; consideration of potential reasonable profits.
48-7-59
Examination of federal income tax returns.
48-7-60
Confidentiality of tax information; exceptions; authorized inspection by certain officials; furnishing information to local tax authorities; furnishing information to nonofficials; conditions; effect of Code section.
48-7-61
Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.
48-7-62
Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process.
48-7-63
Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process.
48-7-64
Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards.
