Official Code of Georgia Annotated

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

48-7-111. Employer’s records; contents; period of preservation.

Active

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

(a)
Each employer required to deduct and withhold taxes under this article shall keep accurate records of all remuneration paid to his employees, including, but not limited to, remuneration paid in forms other than cash. The records shall contain the information required by rules issued by the commissioner.#
(b)
The records required to be kept pursuant to subsection (a) of this Code section and records relating to refunds shall be preserved and maintained for a period of at least four years after the date the tax to which they relate becomes due or the date the tax is paid, whichever is later.#

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, § 12; Code 1933, § 91A-3911, enacted by Ga. L. 1978, p. 309, § 2.

Administrative rules and regulations

Electronic Record Keeping and Retention, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Administrative Unit, Organization, Rule 560-1-1-.19.

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, page 593; merge action: carried; file SHA-256 94ae5e1b204a.

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