---
title: O.C.G.A. § 48-7-110. Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state.
collection: code
id: 48-7-110
cite_as: O.C.G.A. § 48-7-110 (2025)
canonical_url: https://georgiacommons.org/code/48-7-110
md_url: https://georgiacommons.org/code/48-7-110.md
text_url: https://georgiacommons.org/code/48-7-110/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=592
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/48-7-109.1.md
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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. § 48-7-110. Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state.

The fact of an employer’s voluntary compliance with the requirements of this article shall not of itself constitute any admission that the employer is doing business within this state for any other purpose, but it shall be taken as conferring jurisdiction upon this state for purposes of collecting amounts withheld under this article.

## History

Ga. L. 1960, p. 7, § 2; Code 1933, § 91A3910, enacted by Ga. L. 1978, p. 309, § 2.