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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 2. IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS

48-7-36. Tolling of time limits for filings by reason of war related service in armed forces.

Active

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

  1. In the case of an individual:

  2. (1)

    Serving in the armed forces of the United States or in support of the armed forces of the United States in an area designated by the President of the United States by executive order as a “combat zone,” as that term is defined by the Internal Revenue Code of 1986, at any time during the period designated by the President’s executive order as the period of combat activities in the zone;#

  3. (2)

    Hospitalized as a result of an injury received while serving in such an area during the period of combat activities; or#

  4. (3)

    Who is confined as a prisoner of the forces opposing the United States in a combat zone,#

    1. the period of service in the combat zone, plus the period of continuous hospitalization attributable to an injury, plus any period of confinement, and the next 180 days thereafter shall be disregarded in determining whether any filing required by this title has been performed within the time prescribed for the filing.

Reading note: a word broken across two lines in the printed volume was joined by rule and could not be checked against the volume's own vocabulary. The official page linked below settles any doubt.

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, § 92-3122, enacted by Ga. L. 1971, p. 605, § 8; Code 1933, § 91A-3617, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 191, § 2.

Editor's notes

Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.

Code Commission notes

Pursuant to Code Section 28-9-5, in 1988, “United States” was deleted preceding “Internal Revenue Code” in paragraph (1).

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 265; merge action: carried; file SHA-256 94ae5e1b204a.