---
title: Title 48, Chapter 7. Income Taxes
collection: code
id: code:chapter:48-7
canonical_url: https://georgiacommons.org/code/title/48/chapter/7
md_url: https://georgiacommons.org/code/48-7.md
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.md
previous: https://georgiacommons.org/code/48-6.md
next: https://georgiacommons.org/code/48-7A.md
index: https://georgiacommons.org/code/index.md
heading: INCOME TAXES
title_heading: REVENUE AND TAXATION
section_count: 179
full_url: https://georgiacommons.org/code/48-7.md?full=1
---

# Title 48, Chapter 7. Income Taxes

Title 48. Revenue and Taxation

179 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-7.md?full=1 (capped, with a pointer to continue).

- 48-7-1, Definitions, active, https://georgiacommons.org/code/48-7-1.md
- 48-7-2, Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty, active, https://georgiacommons.org/code/48-7-2.md
- 48-7-3, Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty, active, https://georgiacommons.org/code/48-7-3.md
- 48-7-4, Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty, active, https://georgiacommons.org/code/48-7-4.md
- 48-7-5, Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00, active, https://georgiacommons.org/code/48-7-5.md
- 48-7-6, License or registration extensions for National Guard members and reservists on active duty, active, https://georgiacommons.org/code/48-7-6.md
- 48-7-20, Individual tax rates; credit for withholding and other payments; applicability to estates and trusts, active, https://georgiacommons.org/code/48-7-20.md
- 48-7-20.1, Tax refund credit for qualified taxpayers filing in the 2021 tax year, active, https://georgiacommons.org/code/48-7-20.1.md
- 48-7-20.2, Tax refund credit for qualified taxpayers filing in the 2022 tax year, active, https://georgiacommons.org/code/48-7-20.2.md
- 48-7-20.3, Tax refund credit for qualified taxpayers filing in the 2023 and 2024 tax years, active, https://georgiacommons.org/code/48-7-20.3.md
- 48-7-21, Taxation of corporations, active, https://georgiacommons.org/code/48-7-21.md
- 48-7-21.1, Compensation paid by taxpayer disallowed as business expense, active, https://georgiacommons.org/code/48-7-21.1.md
- 48-7-22, Taxation of fiduciaries, estates, and trusts; rate; taxable net income; computation; exemptions; determination of taxable year; tax as charge against estate or trust, active, https://georgiacommons.org/code/48-7-22.md
- 48-7-23, Taxation of partnerships, active, https://georgiacommons.org/code/48-7-23.md
- 48-7-24, Nonresident members of resident partnerships; resident members of nonresident partnerships; profits; distributive shares; taxability, active, https://georgiacommons.org/code/48-7-24.md
- 48-7-25, Exempt corporations and organizations; eligibility for and revocation of exempt status; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments, active, https://georgiacommons.org/code/48-7-25.md
- 48-7-26, Personal exemptions, active, https://georgiacommons.org/code/48-7-26.md
- 48-7-27, Computation of taxable net income, active, https://georgiacommons.org/code/48-7-27.md
- 48-7-27.1, Tax credits for taxpayers electing certain itemized nonbusiness deductions, active, https://georgiacommons.org/code/48-7-27.1.md
- 48-7-28, Reciprocity, active, https://georgiacommons.org/code/48-7-28.md
- 48-7-28.1, Tax repayments and benefits, active, https://georgiacommons.org/code/48-7-28.1.md
- 48-7-28.2, Employer social security credits, active, https://georgiacommons.org/code/48-7-28.2.md
- 48-7-28.3, Expenses from transactions with related members, active, https://georgiacommons.org/code/48-7-28.3.md
- 48-7-28.4, Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations, active, https://georgiacommons.org/code/48-7-28.4.md
- 48-7-28.5, Catastrophe savings accounts; contributions and distributions; deductions and exemptions, active, https://georgiacommons.org/code/48-7-28.5.md
- 48-7-29, Tax credits for rural physicians, active, https://georgiacommons.org/code/48-7-29.md
- 48-7-29.1, Tax credits for retrofitting certain single-family homes with accessibility features, active, https://georgiacommons.org/code/48-7-29.1.md
- 48-7-29.2, Tax credits for qualified caregiving expenses, active, https://georgiacommons.org/code/48-7-29.2.md
- 48-7-29.3, Tax credits for federal qualified transportation fringe benefits, repealed (no version in force today), https://georgiacommons.org/code/48-7-29.3.md
- 48-7-29.4, Tax credits for disaster assistance funds received, active, https://georgiacommons.org/code/48-7-29.4.md
- 48-7-29.5, Tax credits for private driver education courses of minors; required documentation; rules and regulations, repealed (no version in force today), https://georgiacommons.org/code/48-7-29.5.md
- 48-7-29.6, Tax credits for qualified low-income buildings, active, https://georgiacommons.org/code/48-7-29.6.md
- 48-7-29.7, Tax credits for depository financial institutions, active, https://georgiacommons.org/code/48-7-29.7.md
- 48-7-29.8, Tax credits for the rehabilitation of historic structures, active, https://georgiacommons.org/code/48-7-29.8.md
- 48-7-29.9, Tax credits for qualified life insurance premiums for active duty National Guard and Air National Guard members, active, https://georgiacommons.org/code/48-7-29.9.md
- 48-7-29.10, Tax credits for qualified child and dependent care expenses, active, https://georgiacommons.org/code/48-7-29.10.md
- 48-7-29.11, Tax credits for eligible teleworking expenses, active, https://georgiacommons.org/code/48-7-29.11.md
- 48-7-29.12, Tax credits for donation of real property for conservation purposes, active, https://georgiacommons.org/code/48-7-29.12.md
- 48-7-29.13, Tax credits for qualified health insurance expenses, active, https://georgiacommons.org/code/48-7-29.13.md
- 48-7-29.14, Tax credits for clean energy property, active, https://georgiacommons.org/code/48-7-29.14.md
- 48-7-29.15, Tax credits for the adoption of foster children, active, https://georgiacommons.org/code/48-7-29.15.md
- 48-7-29.16, Tax credits for contributions to student scholarship organizations, active, https://georgiacommons.org/code/48-7-29.16.md
- 48-7-29.17, Tax credits for purchase of eligible single-family residence, active, https://georgiacommons.org/code/48-7-29.17.md
- 48-7-29.18, Tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles, active, https://georgiacommons.org/code/48-7-29.18.md
- 48-7-29.19, Procedures, conditions, and limitations for the tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles, active, https://georgiacommons.org/code/48-7-29.19.md
- 48-7-29.20, Tax credits for contributions to rural hospital organizations, active, https://georgiacommons.org/code/48-7-29.20.md
- 48-7-29.21, Tax credits for donations to nonprofit corporations awarding grants to public schools, active, https://georgiacommons.org/code/48-7-29.21.md
- 48-7-29.22, Tax credits for certain medical preceptor rotations, active, https://georgiacommons.org/code/48-7-29.22.md
- 48-7-29.23, Tax credits for teachers in the teacher recruitment and retention program, active, https://georgiacommons.org/code/48-7-29.23.md
- 48-7-29.24, Tax credits for contributions to foster child support organizations, active, https://georgiacommons.org/code/48-7-29.24.md
- 48-7-29.25, Tax credits for contributions to law enforcement foundations, active, https://georgiacommons.org/code/48-7-29.25.md
- 48-7-29.26, Tax credits for rural health care professionals, active, https://georgiacommons.org/code/48-7-29.26.md
- 48-7-29.27, Tax credits for qualifying child, active, https://georgiacommons.org/code/48-7-29.27.md
- 48-7-29.28, Tax credit for eligible child care payments, active, https://georgiacommons.org/code/48-7-29.28.md
- 48-7-30, Taxation of nonresident’s net income derived from activities within state; separate accounting; deductions; applicability of provisions for corporations to nonresidents, active, https://georgiacommons.org/code/48-7-30.md
- 48-7-31, Taxation of corporations; computation, allocation, and apportionment of income, active, https://georgiacommons.org/code/48-7-31.md
- 48-7-31.1, Conditions for allocating taxpayer’s income pursuant to agreement; public inspection; criteria for evaluating proposals, active, https://georgiacommons.org/code/48-7-31.1.md
- 48-7-32, Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations, active, https://georgiacommons.org/code/48-7-32.md
- 48-7-33, Annual accounting periods, active, https://georgiacommons.org/code/48-7-33.md
- 48-7-34, Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents, active, https://georgiacommons.org/code/48-7-34.md
- 48-7-35, Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection, active, https://georgiacommons.org/code/48-7-35.md
- 48-7-36, Tolling of time limits for filings by reason of war related service in armed forces, active, https://georgiacommons.org/code/48-7-36.md
- 48-7-37, Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments, active, https://georgiacommons.org/code/48-7-37.md
- 48-7-38, Deduction for payments to classified subcontractors; disclosure of tax returns; maintenance of list of classified subcontractors, active, https://georgiacommons.org/code/48-7-38.md
- 48-7-39, Depreciation of property placed in service in prior tax years, active, https://georgiacommons.org/code/48-7-39.md
- 48-7-40, Designation of counties as less developed areas; tax credits for certain business enterprises, active, https://georgiacommons.org/code/48-7-40.md
- 48-7-40.1, Tax credits for business enterprises in less developed areas, active, https://georgiacommons.org/code/48-7-40.1.md
- 48-7-40.1A, Tax credits for personal protective equipment manufacturers, active, https://georgiacommons.org/code/48-7-40.1A.md
- 48-7-40.1B, Tax credits for manufacturers of medical equipment and supplies, pharmaceuticals, and medicine, active, https://georgiacommons.org/code/48-7-40.1B.md
- 48-7-40.2, Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties, active, https://georgiacommons.org/code/48-7-40.2.md
- 48-7-40.3, Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties, active, https://georgiacommons.org/code/48-7-40.3.md
- 48-7-40.4, Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties, active, https://georgiacommons.org/code/48-7-40.4.md
- 48-7-40.5, Tax credits for employers providing approved retraining programs, active, https://georgiacommons.org/code/48-7-40.5.md
- 48-7-40.6, Tax credits for employers providing child care, active, https://georgiacommons.org/code/48-7-40.6.md
- 48-7-40.7, Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties, active, https://georgiacommons.org/code/48-7-40.7.md
- 48-7-40.8, Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties, active, https://georgiacommons.org/code/48-7-40.8.md
- 48-7-40.9, Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties, active, https://georgiacommons.org/code/48-7-40.9.md
- 48-7-40.10, Tax credits for water conservation facilities and qualified water conservation investment property, reserved (no version in force today), https://georgiacommons.org/code/48-7-40.10.md
- 48-7-40.11, Tax credits for shift from ground-water usage, reserved (no version in force today), https://georgiacommons.org/code/48-7-40.11.md
- 48-7-40.12, Tax credits for qualified research expenses, active, https://georgiacommons.org/code/48-7-40.12.md
- 48-7-40.13, “Business enterprise” defined; tax credit, reserved (no version in force today), https://georgiacommons.org/code/48-7-40.13.md
- 48-7-40.14, Calculation of new full-time jobs, active, https://georgiacommons.org/code/48-7-40.14.md
- 48-7-40.15, Tax credits for base year port traffic increases, active, https://georgiacommons.org/code/48-7-40.15.md
- 48-7-40.15A, Tax credit for employer with base year port traffic increases, active, https://georgiacommons.org/code/48-7-40.15A.md
- 48-7-40.16, Tax credits for alternative fuel, low-emission, and zero-emission vehicles and electric vehicle chargers, active, https://georgiacommons.org/code/48-7-40.16.md
- 48-7-40.17, Tax credits for establishing or relocating quality jobs, active, https://georgiacommons.org/code/48-7-40.17.md
- 48-7-40.18, Tax credits for businesses headquartered in state; full-time jobs, active, https://georgiacommons.org/code/48-7-40.18.md
- 48-7-40.19, Diesel particulate emission reduction technology equipment; tax credit, repealed (no version in force today), https://georgiacommons.org/code/48-7-40.19.md
- 48-7-40.20, Tax credits for businesses engaged in manufacturing cigarettes for exportation, active, https://georgiacommons.org/code/48-7-40.20.md
- 48-7-40.21, Tax credits for existing business enterprises undergoing qualified business expansion, active, https://georgiacommons.org/code/48-7-40.21.md
- 48-7-40.22, Tax credits for business enterprises that purchase or lease a motor vehicle to provide transportation for employees, active, https://georgiacommons.org/code/48-7-40.22.md
- 48-7-40.23, Election to count new jobs on calendar year basis, active, https://georgiacommons.org/code/48-7-40.23.md
- 48-7-40.24, Tax credits for jobs associated with large-scale projects, active, https://georgiacommons.org/code/48-7-40.24.md
- 48-7-40.25, Tax credits for investment in expanding existing manufacturing facilities; enhancements for high-impact aerospace defense projects, active, https://georgiacommons.org/code/48-7-40.25.md
- 48-7-40.26, Tax credits for film, gaming, video, or digital production, active, https://georgiacommons.org/code/48-7-40.26.md
- 48-7-40.26A, Tax credits for postproduction expenditures, active, https://georgiacommons.org/code/48-7-40.26A.md
- 48-7-40.27, Tax credits for qualified investments in a research fund, active, https://georgiacommons.org/code/48-7-40.27.md
- 48-7-40.28, Limitation on the aggregate amount of tax credits allowed for qualified investments in a research fund, active, https://georgiacommons.org/code/48-7-40.28.md
- 48-7-40.29, Tax credits for certain qualified equipment that reduces business or domestic energy or water usage, active, https://georgiacommons.org/code/48-7-40.29.md
- 48-7-40.30, Tax credits for certain qualified investments for limited period of time, active, https://georgiacommons.org/code/48-7-40.30.md
- 48-7-40.31, Tax credits for employing qualified parolees, active, https://georgiacommons.org/code/48-7-40.31.md
- 48-7-40.32, Tax credits for certain expenditures in revitalization zones, active, https://georgiacommons.org/code/48-7-40.32.md
- 48-7-40.33, Tax credits for musical or theatrical performances, reserved (no version in force today), https://georgiacommons.org/code/48-7-40.33.md
- 48-7-40.34, Tax credits for Class III railroads; reporting, active, https://georgiacommons.org/code/48-7-40.34.md
- 48-7-40.35, Tax credits for certain post-consumer waste material recycling facilities, reserved (no version in force today), https://georgiacommons.org/code/48-7-40.35.md
- 48-7-40.36, Tax credits for timber producers incurring losses from Hurricane Michael, active, https://georgiacommons.org/code/48-7-40.36.md
- 48-7-40.37, Tax credits for timber producers incurring losses from Hurricane Helene, active, https://georgiacommons.org/code/48-7-40.37.md
- 48-7-41, Basic skills education program credits, reserved (no version in force today), https://georgiacommons.org/code/48-7-41.md
- 48-7-42, Affiliated entities; assignment of corporate income tax credits; carryover of unused credits; joint and severable liability, active, https://georgiacommons.org/code/48-7-42.md
- 48-7-50, Persons required to file returns; filing of copies of all or part of taxpayers’ federal tax returns, active, https://georgiacommons.org/code/48-7-50.md
- 48-7-51, Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection, active, https://georgiacommons.org/code/48-7-51.md
- 48-7-52, Returns by corporations of information concerning dividend payments; oath; contents, active, https://georgiacommons.org/code/48-7-52.md
- 48-7-53, Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations, active, https://georgiacommons.org/code/48-7-53.md
- 48-7-54, Electronic filing for nonindividual taxpayers, active, https://georgiacommons.org/code/48-7-54.md
- 48-7-55, Required questions on returns for individuals, reserved (no version in force today), https://georgiacommons.org/code/48-7-55.md
- 48-7-56, Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns, active, https://georgiacommons.org/code/48-7-56.md
- 48-7-57, Penalties for failure to file timely return; exceptions; reduction of tax due by partial payment, credit, or other penalty; impact of federal return extensions, active, https://georgiacommons.org/code/48-7-57.md
- 48-7-57.1, Filing of returns which are frivolous or desire to impede the administration of state income tax laws, active, https://georgiacommons.org/code/48-7-57.1.md
- 48-7-58, Taxpayer activities distorting true net income; proper computation by commissioner; consideration of potential reasonable profits, active, https://georgiacommons.org/code/48-7-58.md
- 48-7-59, Examination of federal income tax returns, active, https://georgiacommons.org/code/48-7-59.md
- 48-7-60, Confidentiality of tax information; exceptions; authorized inspection by certain officials; furnishing information to local tax authorities; furnishing information to nonofficials; conditions; effect of Code section, active, https://georgiacommons.org/code/48-7-60.md
- 48-7-61, Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties, active, https://georgiacommons.org/code/48-7-61.md
- 48-7-62, Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process, active, https://georgiacommons.org/code/48-7-62.md
- 48-7-63, Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process, active, https://georgiacommons.org/code/48-7-63.md
- 48-7-64, Tax exempt contributions to the Technical College System of Georgia Foundation for scholarships awards, active, https://georgiacommons.org/code/48-7-64.md
- 48-7-80, Time and place of payment of tax on basis of calendar or fiscal year, active, https://georgiacommons.org/code/48-7-80.md
- 48-7-81, Computation of interest due on taxes not timely paid; assessment, collection, and payment of interest on penalties or additions; assessment and collection period, active, https://georgiacommons.org/code/48-7-81.md
- 48-7-82, Periods of limitation for assessment of taxes; collection by execution; change or correction of net income, active, https://georgiacommons.org/code/48-7-82.md
- 48-7-83, Action for collection of tax out of assets of dissolved corporation; procedure, active, https://georgiacommons.org/code/48-7-83.md
- 48-7-84, Actions in restraint of assessment or collection of income tax, active, https://georgiacommons.org/code/48-7-84.md
- 48-7-85, Discretionary authority to prorate tax and exemptions for person moving into or out of state, active, https://georgiacommons.org/code/48-7-85.md
- 48-7-86, Penalties for nonpayment, failure to pay, or underpayment of taxes; reduction of tax by partial payments and credits; relief of liability on joint return, active, https://georgiacommons.org/code/48-7-86.md
- 48-7-100, Definitions, active, https://georgiacommons.org/code/48-7-100.md
- 48-7-100.1, Withholding of income tax from retirement benefits of federal annuitants, active, https://georgiacommons.org/code/48-7-100.1.md
- 48-7-101, Collection of income tax at source; withholding, active, https://georgiacommons.org/code/48-7-101.md
- 48-7-102, Withholding exemption status, active, https://georgiacommons.org/code/48-7-102.md
- 48-7-102.1, Withholding exemptions; rules and regulations; submission of certificates to commissioner, active, https://georgiacommons.org/code/48-7-102.1.md
- 48-7-103, Quarterly, monthly, and jeopardy returns; tax payments; forms, active, https://georgiacommons.org/code/48-7-103.md
- 48-7-104, Period adjustments for incorrect withholdings or payments, active, https://georgiacommons.org/code/48-7-104.md
- 48-7-105, Statements of wages paid and taxes withheld to employees; time; penalties; enforcement, active, https://georgiacommons.org/code/48-7-105.md
- 48-7-106, Annual and final returns; time; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations, active, https://georgiacommons.org/code/48-7-106.md
- 48-7-107, Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms, active, https://georgiacommons.org/code/48-7-107.md
- 48-7-108, Employer’s liability, active, https://georgiacommons.org/code/48-7-108.md
- 48-7-109, Effect as to employer’s liability of employee’s payment of tax not deducted and withheld; effect on employee’s income tax liability resulting from employer’s failure to withhold tax, active, https://georgiacommons.org/code/48-7-109.md
- 48-7-109.1, Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article, active, https://georgiacommons.org/code/48-7-109.1.md
- 48-7-110, Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state, active, https://georgiacommons.org/code/48-7-110.md
- 48-7-111, Employer’s records; contents; period of preservation, active, https://georgiacommons.org/code/48-7-111.md
- 48-7-112, Employee refunds and credits; procedures, active, https://georgiacommons.org/code/48-7-112.md
- 48-7-113, Employer refunds and credits; procedure; claim for abatement of overassessment, active, https://georgiacommons.org/code/48-7-113.md
- 48-7-114, Estimated income tax due from individuals; returns, exemptions, and limitations; applicability to fiduciaries, active, https://georgiacommons.org/code/48-7-114.md
- 48-7-115, Time for filing estimated income tax by individuals, active, https://georgiacommons.org/code/48-7-115.md
- 48-7-116, Installment payments of estimated tax by individuals, active, https://georgiacommons.org/code/48-7-116.md
- 48-7-117, Estimated income tax by corporations, active, https://georgiacommons.org/code/48-7-117.md
- 48-7-118, Time for filing declarations of estimated income tax by corporations, reserved (no version in force today), https://georgiacommons.org/code/48-7-118.md
- 48-7-119, Installment payments of estimated tax by corporations, active, https://georgiacommons.org/code/48-7-119.md
- 48-7-120, Failure by taxpayer to pay estimated income tax, active, https://georgiacommons.org/code/48-7-120.md
- 48-7-121, Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time, active, https://georgiacommons.org/code/48-7-121.md
- 48-7-122, Nondeductibility to employer of tax deducted and withheld, active, https://georgiacommons.org/code/48-7-122.md
- 48-7-123, Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments, active, https://georgiacommons.org/code/48-7-123.md
- 48-7-124, Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction, active, https://georgiacommons.org/code/48-7-124.md
- 48-7-125, Application of article to short taxable years, active, https://georgiacommons.org/code/48-7-125.md
- 48-7-126, Assessable penalties and interest, active, https://georgiacommons.org/code/48-7-126.md
- 48-7-127, Other violations of article; penalties, active, https://georgiacommons.org/code/48-7-127.md
- 48-7-128, Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents, active, https://georgiacommons.org/code/48-7-128.md
- 48-7-129, Withholding tax on distributions to nonresident members of partnerships, Subchapter “S” corporations, and limited liability companies, active, https://georgiacommons.org/code/48-7-129.md
- 48-7-140, Prohibition of local income taxes, active, https://georgiacommons.org/code/48-7-140.md
- 48-7-160, Purposes, active, https://georgiacommons.org/code/48-7-160.md
- 48-7-161, Definitions, active, https://georgiacommons.org/code/48-7-161.md
- 48-7-162, Collection remedy additional, active, https://georgiacommons.org/code/48-7-162.md
- 48-7-162.1, Submission of debts through Administrative Office of the Courts, active, https://georgiacommons.org/code/48-7-162.1.md
- 48-7-163, Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee, active, https://georgiacommons.org/code/48-7-163.md
- 48-7-164, Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs borne by claimant agency, active, https://georgiacommons.org/code/48-7-164.md
- 48-7-165, Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals, active, https://georgiacommons.org/code/48-7-165.md
- 48-7-165.1, Hearing; final determination of debt, active, https://georgiacommons.org/code/48-7-165.1.md
- 48-7-166, Final determination of debt due; escrow account transfers; crediting of debt due; notice of setoff; refund of excess; disbursement of funds, active, https://georgiacommons.org/code/48-7-166.md
- 48-7-167, Effect of setoff on refund, active, https://georgiacommons.org/code/48-7-167.md
- 48-7-168, Priority of department over claimant agencies for collection by setoff, active, https://georgiacommons.org/code/48-7-168.md
- 48-7-169, Rules and regulations, active, https://georgiacommons.org/code/48-7-169.md
- 48-7-170, Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information, active, https://georgiacommons.org/code/48-7-170.md