Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 7. INCOME TAXES · Artículo 4. PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION

48-7-85. Discretionary authority to prorate tax and exemptions for person moving into or out of state.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

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.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, página 565; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.