Georgia Code, Title 48, Chapter 7, Article 3 - Returns and Furnishing of Information

• § 48-7-50 - Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers' Federal Tax Returns
  (a) An income tax return with respect to the tax imposed by this chapter shall be filed with the commissioner by every: (1) Resident...
• § 48-7-51 - Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection
  Every corporation subject to taxation under this chapter shall make a return stating specifically the items of its gross income and the deductions and...
• § 48-7-52 - Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents
  Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be...
• § 48-7-53 - Partnership Returns; Contents; Oath; "Partnership" and "Partner" Defined
  Every partnership including, but not limited to, a foreign partnership, the individual members of which are subject to taxation under this chapter, shall make...
• § 48-7-54 - Electronic Filing for Nonindividual Taxpayers
  The commissioner may require any nonindividual taxpayer and any return preparer who prepares any return, report, or other document required to be filed by...
• § 48-7-55 - Required Questions on Returns for Individuals
  Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.
• § 48-7-56 - Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed Forces; Estimated Returns
  (a) Returns of taxpayers other than corporations shall be filed with the commissioner on or before April 15 in each year except that in...
• § 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
  (a) In case of failure to file an income tax return on the date prescribed for the filing, such date to be determined with...
• § 48-7-57.1 - Filing of Returns Which are Frivolous or Desire to Impede the Administration of State Income Tax Laws
  (a) A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by...
• § 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
  (a) When the commissioner has reason to believe that any taxpayer conducts his or her trade or business so as to evade taxes, distort...
• § 48-7-59 - Examination of Federal Income Tax Returns
  Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in...
• § 48-7-60 - Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Conditions; Furnishing Information to Local Tax Authorities; Conditions; Furnishing Information to Nonofficials; Conditions; Effect of Code Section
  (a) Except in accordance with proper judicial order or as otherwise provided by law, it is unlawful for the commissioner, other officer, employee, or...
• § 48-7-61 - Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties
  (a) It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information...
• § 48-7-62 - Contributions to Be Georgia National Guard Foundation
  (a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2005, shall contain appropriate language, to be determined...
• § 48-7-63 - Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process
  (a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2007, shall contain appropriate language, to be determined...

Last modified: October 14, 2016