---
title: O.C.G.A. § 53-12-157. Initial and annual returns.
collection: code
id: 53-12-157
cite_as: O.C.G.A. § 53-12-157 (2025)
canonical_url: https://georgiacommons.org/code/53-12-157
md_url: https://georgiacommons.org/code/53-12-157.md
text_url: https://georgiacommons.org/code/53-12-157/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=842
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/53-12.md
previous: https://georgiacommons.org/code/53-12-156.md
next: https://georgiacommons.org/code/53-12-158.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: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / TRUSTS / CREATION BY DEED TO ACQUIRE BENEFICIAL INTEREST
---

# O.C.G.A. § 53-12-157. Initial and annual returns.

Each trust created pursuant to this article shall make a return to the Secretary of State, upon the creation of the trust and annually thereafter, in the same manner and embracing the same information, insofar as applicable, as returns by corporations which are required to be made under Articles 1 and 16 of Chapter 2 of Title 14, including the provisions with regard to fees, penalty for noncompliance, and recording and certifying of copies of the returns.

## History

Code 1981, § 53-12-157, enacted by Ga. L. 2010, p. 579, § 1/SB 131.