Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 4. CORPORATE NET WORTH TAX

48-13-77. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

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.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 92-2402, enacted by Ga. L. 1976, p. 1580, § 2; Code 1933, § 91A6308, 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.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 255; merge action: carried; file SHA-256 7933c78e4182.

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