---
title: O.C.G.A. § 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.
collection: code
id: 48-7-109
cite_as: O.C.G.A. § 48-7-109 (2025)
canonical_url: https://georgiacommons.org/code/48-7-109
md_url: https://georgiacommons.org/code/48-7-109.md
text_url: https://georgiacommons.org/code/48-7-109/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=591
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-7.md
previous: https://georgiacommons.org/code/48-7-108.md
next: https://georgiacommons.org/code/48-7-109.1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / CURRENT INCOME TAX PAYMENT
---

# O.C.G.A. § 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.

(a) If the employer fails to deduct and withhold the required tax in violation of this article and thereafter the income tax liability of the employee under Code Section 48-7-20, against which the amount, if withheld, would have been a credit, is paid by the employee, the tax required to be deducted and withheld shall not be collected from the employer. This Code section in no way shall relieve the employer from the liability for any penalties or additions to the tax otherwise applicable with respect to such failure.

(b) The income tax liability of an employee shall in no way be affected by the failure of his employer to withhold the tax required under this article.

## History

Ga. L. 1960, p. 7, § 14; Code 1933, § 91A-3912, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 39.

## Law Reviews

For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021).