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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 5. CURRENT INCOME TAX PAYMENT

48-7-105. Statements of wages paid and taxes withheld to employees; time; penalties; enforcement.

Active

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

  1. (a)

    Not later than January 31 in each year, each person required to withhold taxes as provided in this article shall furnish each employee for whom taxes have been withheld or to whom remuneration has been paid during the preceding calendar year a statement of wages paid and taxes withheld during the preceding calendar year. This subsection shall also apply with respect to Form 1099s.#

  2. (b)

    If a statement required by subsection (a) of this Code section is not furnished to an employee by such date, the person required to furnish such statement shall be assessed a late penalty in the amount of:#

    1. (1)

      Ten dollars per statement furnished up to 30 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $50,000.00;#

    2. (2)

      Twenty dollars per statement furnished at least 31 calendar days, but not more than 210 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $100,000.00; or#

    3. (3)

      Fifty dollars per statement furnished 211 calendar days or more after such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $200,000.00.#

  3. (c)

    The commissioner may establish other dates when a person shall be required to furnish to each employee for whom taxes have been withheld or to whom remuneration has been paid during a prescribed period a statement of wages paid and taxes withheld during such prescribed period.#

  4. (d)

    The commissioner shall provide by rule for the enforcement and implementation of this Code section.#

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

Ga. L. 1960, p. 7, § 7; Code 1933, § 91A3906, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 75; Ga. L. 2016, p. 1, § 4/HB 742; Ga. L. 2019, p. 902, § 2/SB 183.

Editor's notes

Ga. L. 2019, p. 902, § 4/SB 183, provides, in part, that the amendment to this Code section shall be applicable to all tax years beginning on or after January 1, 2019.

Read the official page (the state's PDF, opened at the page this text was read from).

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

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 586 to 587; merge action: carried; file SHA-256 94ae5e1b204a.