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us-ga/statute/48/chapter-7/article-5 — Current Income Tax Payment · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-7
Current Income Tax Payment
33 sections
48-7-100
Definitions.
48-7-100.1
Withholding of income tax from retirement benefits of federal annuitants.
48-7-101
Collection of income tax at source; withholding.
48-7-102
Withholding exemption status.
48-7-102.1
Withholding exemptions; rules and regulations; submission of certificates to commissioner.
48-7-103
Quarterly, monthly, and jeopardy returns; tax payments; forms.
48-7-104
Period adjustments for incorrect withholdings or payments.
48-7-105
Statements of wages paid and taxes withheld to employees; time; penalties; enforcement.
48-7-106
Annual and final returns; time; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations.
48-7-107
Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms.
48-7-108
Employer’s liability.
48-7-109
Effect as to employer’s liability of employee’s payment of tax not deducted and withheld; effect on employee’s income tax liability resulting from employer’s failure to withhold tax.
48-7-109.1
Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article.
48-7-110
Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state.
48-7-111
Employer’s records; contents; period of preservation.
48-7-112
Employee refunds and credits; procedures.
48-7-113
Employer refunds and credits; procedure; claim for abatement of overassessment.
48-7-114
Estimated income tax by individuals; procedures.
48-7-115
Time for filing estimated income tax by individuals.
48-7-116
Installment payments of estimated tax by individuals.
48-7-117
Estimated income tax by corporations.
48-7-118
[Reserved] Time for filing declarations of estimated income tax by corporations.
48-7-119
Installment payments of estimated tax by corporations.
48-7-120
Failure by taxpayer to pay estimated income tax.
48-7-121
Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time.
48-7-122
Nondeductibility to employer of tax deducted and withheld.
48-7-123
Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments.
48-7-124
Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction.
48-7-125
Application of article to short taxable years.
48-7-126
Assessable penalties and interest.
48-7-127
Other violations of article; penalties.
48-7-128
Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents.
48-7-129
Withholding tax on distributions to nonresident members of partnerships, Subchapter “S” corporations, and limited liability companies.
