---
title: O.C.G.A. § 48-7-85. Discretionary authority to prorate tax and exemptions for person moving into or out of state.
collection: code
id: 48-7-85
cite_as: O.C.G.A. § 48-7-85 (2025)
canonical_url: https://georgiacommons.org/code/48-7-85
md_url: https://georgiacommons.org/code/48-7-85.md
text_url: https://georgiacommons.org/code/48-7-85/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=565
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/48-7-84.md
next: https://georgiacommons.org/code/48-7-86.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 / PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION"
---

# O.C.G.A. § 48-7-85. Discretionary authority to prorate tax and exemptions for person moving into or out of state.

Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply.

## History

Code 1933, § 92-3316, enacted by Ga. L. 1937, p. 109, § 20; Code 1933, § 91A3808, enacted by Ga. L. 1978, p. 309, § 2.