O.C.G.A. § 48-5-349-2 — GA Code / Title 48 / Chapter 5 / Section 48-5-349-2
Georgia Code Title 48. Revenue and Taxation § 48-5-349.2
Status: in_force

(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt by the local board of tax assessors of the commissioner's notification of digest conditional approval or disapproval. The notice of appeal shall be accompanied by whatever records, reports, or other relevant information is required by rule or order of the commissioner. (2) Upon receipt of an appeal of a conditional approval order of the commissioner where the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall otherwise be imposed, the commissioner shall be authorized to enter into an agreement with the county specifying a detailed plan in the form required by the commissioner to ensure that the deficiencies in the digest will be corrected on or before the time of submission of the digest for the next succeeding digest review year. As a part of such agreement the commissioner shall be authorized to defer the imposition of all or part of the specific penalty and the withholding of state grants. Such deferral shall be predicated upon the county's detailed plans of correction being followed and where such a deferral has been agreed to by the commissioner and the county, the amounts deferred shall be permanently waived by the commissioner provided the agreement is faithfully completed by the county. In the event, however, the county only partially completes the agreement with the commissioner, the commissioner may, at his option, still allow all or a reduced amount of the specific penalty or withholding of funds to be waived if, in his judgment, the county's deviation from the original agreement was not unreasonable under the circumstances.

(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt by the local board of tax assessors of the commissioner's notification of digest conditional approval or disapproval. The notice of appeal shall be accompanied by whatever records, reports, or other relevant information is required by rule or order of the commissioner.

(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt by the local board of tax assessors of the commissioner's notification of digest conditional approval or disapproval. The notice of appeal shall be accompanied by whatever records, reports, or other relevant information is required by rule or order of the commissioner.

(2) Upon receipt of an appeal of a conditional approval order of the commissioner where the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall otherwise be imposed, the commissioner shall be authorized to enter into an agreement with the county specifying a detailed plan in the form required by the commissioner to ensure that the deficiencies in the digest will be corrected on or before the time of submission of the digest for the next succeeding digest review year. As a part of such agreement the commissioner shall be authorized to defer the imposition of all or part of the specific penalty and the withholding of state grants. Such deferral shall be predicated upon the county's detailed plans of correction being followed and where such a deferral has been agreed to by the commissioner and the county, the amounts deferred shall be permanently waived by the commissioner provided the agreement is faithfully completed by the county. In the event, however, the county only partially completes the agreement with the commissioner, the commissioner may, at his option, still allow all or a reduced amount of the specific penalty or withholding of funds to be waived if, in his judgment, the county's deviation from the original agreement was not unreasonable under the circumstances.

(2) Upon receipt of an appeal of a conditional approval order of the commissioner where the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall otherwise be imposed, the commissioner shall be authorized to enter into an agreement with the county specifying a detailed plan in the form required by the commissioner to ensure that the deficiencies in the digest will be corrected on or before the time of submission of the digest for the next succeeding digest review year. As a part of such agreement the commissioner shall be authorized to defer the imposition of all or part of the specific penalty and the withholding of state grants. Such deferral shall be predicated upon the county's detailed plans of correction being followed and where such a deferral has been agreed to by the commissioner and the county, the amounts deferred shall be permanently waived by the commissioner provided the agreement is faithfully completed by the county. In the event, however, the county only partially completes the agreement with the commissioner, the commissioner may, at his option, still allow all or a reduced amount of the specific penalty or withholding of funds to be waived if, in his judgment, the county's deviation from the original agreement was not unreasonable under the circumstances.

(b) Within ten days of receipt of a notice of appeal, the hearing officer shall set the date for a hearing on the appeal. At the initial hearing the hearing officer may require additional hearings or filings of additional information by any person having custody of such information. In determining whether additional hearings are needed, the hearing officer shall consider the need for such hearings in the county making the appeal for the purpose of receiving information on local factors affecting the determination of property valuations in the county.

(b) Within ten days of receipt of a notice of appeal, the hearing officer shall set the date for a hearing on the appeal. At the initial hearing the hearing officer may require additional hearings or filings of additional information by any person having custody of such information. In determining whether additional hearings are needed, the hearing officer shall consider the need for such hearings in the county making the appeal for the purpose of receiving information on local factors affecting the determination of property valuations in the county.

(c)(1) After hearing all testimony determined necessary and after reviewing all filings and information determined to be relevant and necessary, the hearing officer shall reach a decision. Each decision shall be rendered in writing. (2) The decision shall: (A) Specifically decide each issue presented on appeal; and (B) Certify the date on which the notice of the decision is given. (3) Each party to an appeal shall be furnished a copy of the decision within ten days after the issuance of the decision.

(c)(1) After hearing all testimony determined necessary and after reviewing all filings and information determined to be relevant and necessary, the hearing officer shall reach a decision. Each decision shall be rendered in writing.

(c)(1) After hearing all testimony determined necessary and after reviewing all filings and information determined to be relevant and necessary, the hearing officer shall reach a decision. Each decision shall be rendered in writing.

(2) The decision shall: (A) Specifically decide each issue presented on appeal; and (B) Certify the date on which the notice of the decision is given.

(2) The decision shall:

(A) Specifically decide each issue presented on appeal; and

(A) Specifically decide each issue presented on appeal; and

(B) Certify the date on which the notice of the decision is given.

(B) Certify the date on which the notice of the decision is given.

(3) Each party to an appeal shall be furnished a copy of the decision within ten days after the issuance of the decision.

(3) Each party to an appeal shall be furnished a copy of the decision within ten days after the issuance of the decision.

(d)(1) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination by the commissioner that a digest does not meet the requirements of subsection (a) of Code Section 48-5-343 . The hearing officer may not hear and grant an appeal with respect to the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . The digest shall be deemed approved in any case where an appeal is granted under this paragraph. (2) The hearing officer shall be authorized to hear and grant an appeal with respect to the adequacy of the time period which was available to the county to correct prior deficiencies in the digest. If an appeal is granted under this paragraph, the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall not be imposed during the digest evaluation cycle in which the digest review year being appealed lies. (3) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of an additional amount due which is assessed by the commissioner pursuant to subsection (b) of Code Section 48-5-345 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the assessment of the additional state tax or recalculate it in accordance with the findings of the hearing officer. (4) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of a specific penalty which is levied by the commissioner pursuant to paragraph (2) of subsection (a) of Code Section 48-5-346 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the levy of the specific penalty or recalculate it in accordance with the findings of the hearing officer.

(d)(1) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination by the commissioner that a digest does not meet the requirements of subsection (a) of Code Section 48-5-343 . The hearing officer may not hear and grant an appeal with respect to the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . The digest shall be deemed approved in any case where an appeal is granted under this paragraph.

(d)(1) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination by the commissioner that a digest does not meet the requirements of subsection (a) of Code Section 48-5-343 . The hearing officer may not hear and grant an appeal with respect to the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . The digest shall be deemed approved in any case where an appeal is granted under this paragraph.

(2) The hearing officer shall be authorized to hear and grant an appeal with respect to the adequacy of the time period which was available to the county to correct prior deficiencies in the digest. If an appeal is granted under this paragraph, the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall not be imposed during the digest evaluation cycle in which the digest review year being appealed lies.

(2) The hearing officer shall be authorized to hear and grant an appeal with respect to the adequacy of the time period which was available to the county to correct prior deficiencies in the digest. If an appeal is granted under this paragraph, the specific penalty and the withholding of state grants to the county provided by Code Section 48-5-346 shall not be imposed during the digest evaluation cycle in which the digest review year being appealed lies.

(3) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of an additional amount due which is assessed by the commissioner pursuant to subsection (b) of Code Section 48-5-345 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the assessment of the additional state tax or recalculate it in accordance with the findings of the hearing officer.

(3) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of an additional amount due which is assessed by the commissioner pursuant to subsection (b) of Code Section 48-5-345 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the assessment of the additional state tax or recalculate it in accordance with the findings of the hearing officer.

(4) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of a specific penalty which is levied by the commissioner pursuant to paragraph (2) of subsection (a) of Code Section 48-5-346 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the levy of the specific penalty or recalculate it in accordance with the findings of the hearing officer.

(4) The hearing officer shall be authorized to hear and grant an appeal with respect to a determination of a specific penalty which is levied by the commissioner pursuant to paragraph (2) of subsection (a) of Code Section 48-5-346 to the extent such appeal is not based on the correctness of the information supplied to the commissioner by the state auditor pursuant to Code Section 48-5-274 . If an appeal is granted under this paragraph, the commissioner may be directed to withdraw the levy of the specific penalty or recalculate it in accordance with the findings of the hearing officer.
O.C.G.A. § 48-13-56-1 — GA Code / Title 48 / Chapter 13 / Section 48-13-56-1
Georgia Code Title 48. Revenue and Taxation § 48-13-56.1
Status: in_force

(a)(1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members. (2) The commissioner of community affairs shall appoint five persons to serve as members of the performance review board as follows: (A) A designee of the commissioner; (B) A representative of the private sector tourism industry who shall be an innkeeper; (C) A representative of municipal government; (D) A representative of county government; and (E) A representative of a destination marketing organization. (3) The Governor shall appoint one member of the board. (4) The Speaker of the House of Representatives shall appoint one member of the board. (5) The Lieutenant Governor shall appoint one member of the board. (6) The state auditor shall appoint one member of the board. (7) The commissioner of economic development shall appoint one member of the board. (8) The state revenue commissioner shall appoint one member of the board.

(a)(1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members.

(a)(1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members.

(2) The commissioner of community affairs shall appoint five persons to serve as members of the performance review board as follows: (A) A designee of the commissioner; (B) A representative of the private sector tourism industry who shall be an innkeeper; (C) A representative of municipal government; (D) A representative of county government; and (E) A representative of a destination marketing organization.

(2) The commissioner of community affairs shall appoint five persons to serve as members of the performance review board as follows:

(A) A designee of the commissioner;

(A) A designee of the commissioner;

(B) A representative of the private sector tourism industry who shall be an innkeeper;

(B) A representative of the private sector tourism industry who shall be an innkeeper;

(C) A representative of municipal government;

(C) A representative of municipal government;

(D) A representative of county government; and

(D) A representative of county government; and

(E) A representative of a destination marketing organization.

(E) A representative of a destination marketing organization.

(3) The Governor shall appoint one member of the board.

(3) The Governor shall appoint one member of the board.

(4) The Speaker of the House of Representatives shall appoint one member of the board.

(4) The Speaker of the House of Representatives shall appoint one member of the board.

(5) The Lieutenant Governor shall appoint one member of the board.

(5) The Lieutenant Governor shall appoint one member of the board.

(6) The state auditor shall appoint one member of the board.

(6) The state auditor shall appoint one member of the board.

(7) The commissioner of economic development shall appoint one member of the board.

(7) The commissioner of economic development shall appoint one member of the board.

(8) The state revenue commissioner shall appoint one member of the board.

(8) The state revenue commissioner shall appoint one member of the board.

(b)(1) The member of the board who is appointed under subparagraph (a)(2)(A) of this Code section shall serve for a term of office of five years. Members of the board who are appointed under subparagraphs (a)(2)(B), (a)(2)(C), (a)(2)(D), and (a)(2)(E) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (3), (4), and (5) of subsection (a) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (6), (7), and (8) of subsection (a) of this Code section shall serve for terms of office of five years each. Members of the board shall serve for the terms of office specified in this subsection and until their respective successors are appointed and qualified. Members of the board may be reappointed to the board upon the expiration of their terms of office if they otherwise continue to meet the qualifications for such office. (2) If a vacancy occurs in the membership of the board, the appropriate appointing entity shall appoint a successor for the remainder of the unexpired term and until a successor is appointed and qualified.

(b)(1) The member of the board who is appointed under subparagraph (a)(2)(A) of this Code section shall serve for a term of office of five years. Members of the board who are appointed under subparagraphs (a)(2)(B), (a)(2)(C), (a)(2)(D), and (a)(2)(E) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (3), (4), and (5) of subsection (a) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (6), (7), and (8) of subsection (a) of this Code section shall serve for terms of office of five years each. Members of the board shall serve for the terms of office specified in this subsection and until their respective successors are appointed and qualified. Members of the board may be reappointed to the board upon the expiration of their terms of office if they otherwise continue to meet the qualifications for such office.

(b)(1) The member of the board who is appointed under subparagraph (a)(2)(A) of this Code section shall serve for a term of office of five years. Members of the board who are appointed under subparagraphs (a)(2)(B), (a)(2)(C), (a)(2)(D), and (a)(2)(E) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (3), (4), and (5) of subsection (a) of this Code section shall serve for terms of office of three years each. Members of the board who are appointed under paragraphs (6), (7), and (8) of subsection (a) of this Code section shall serve for terms of office of five years each. Members of the board shall serve for the terms of office specified in this subsection and until their respective successors are appointed and qualified. Members of the board may be reappointed to the board upon the expiration of their terms of office if they otherwise continue to meet the qualifications for such office.

(2) If a vacancy occurs in the membership of the board, the appropriate appointing entity shall appoint a successor for the remainder of the unexpired term and until a successor is appointed and qualified.

(2) If a vacancy occurs in the membership of the board, the appropriate appointing entity shall appoint a successor for the remainder of the unexpired term and until a successor is appointed and qualified.

(c) It shall be the duty of the performance review board to make a thorough and complete investigation of any complaint with respect to all actions of a county, municipality, or any other entity regarding its expenditure of funds received from a tax under this article and such county's, municipality's, or other entity's compliance with state law and regulations. Complaints may be received from taxpayers, local governments, innkeepers, or private sector nonprofit organizations. All complaints shall be received by the department by June 1 in order to be heard the following year. The performance review board shall meet annually from September 1 through December 1. The department shall send a notice to all interested parties of the meeting place and time. The performance review board shall issue a written report of its findings which shall include such evaluations, judgments, and recommendations as it deems appropriate.

(c) It shall be the duty of the performance review board to make a thorough and complete investigation of any complaint with respect to all actions of a county, municipality, or any other entity regarding its expenditure of funds received from a tax under this article and such county's, municipality's, or other entity's compliance with state law and regulations. Complaints may be received from taxpayers, local governments, innkeepers, or private sector nonprofit organizations. All complaints shall be received by the department by June 1 in order to be heard the following year. The performance review board shall meet annually from September 1 through December 1. The department shall send a notice to all interested parties of the meeting place and time. The performance review board shall issue a written report of its findings which shall include such evaluations, judgments, and recommendations as it deems appropriate.

(d) The findings of the report of the review board under subsection (c) of this Code section shall be transmitted to the commissioner of community affairs within 60 calendar days of hearing the complaint. The commissioner of community affairs shall have 30 calendar days to review the findings of the performance review board. If the commissioner of community affairs determines that remedial action is necessary, the subject of the complaint shall be issued a notice by certified mail, return receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar days to take the necessary remedial action with respect to such findings. In the event that such remedial action does not occur within the specified period, the commissioner of community affairs shall immediately notify the state revenue commissioner, and the state revenue commissioner shall be authorized to take appropriate action to enforce compliance with such remedial action, up to and including termination of the tax.

(d) The findings of the report of the review board under subsection (c) of this Code section shall be transmitted to the commissioner of community affairs within 60 calendar days of hearing the complaint. The commissioner of community affairs shall have 30 calendar days to review the findings of the performance review board. If the commissioner of community affairs determines that remedial action is necessary, the subject of the complaint shall be issued a notice by certified mail, return receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar days to take the necessary remedial action with respect to such findings. In the event that such remedial action does not occur within the specified period, the commissioner of community affairs shall immediately notify the state revenue commissioner, and the state revenue commissioner shall be authorized to take appropriate action to enforce compliance with such remedial action, up to and including termination of the tax.

(e) The commissioner of community affairs shall promulgate such rules and regulations as may be necessary for the administration of this Code section.

(e) The commissioner of community affairs shall promulgate such rules and regulations as may be necessary for the administration of this Code section.

(f) Each member of the board shall receive the same per diem expense allowance as that received by members of the General Assembly for each day a committee member is in attendance at a meeting of the committee, plus reimbursement for actual transportation costs incurred while traveling by public carrier or the mileage allowance authorized for certain state officials and employees for the use of a personal automobile in connection with such attendance. Such allowance and reimbursement shall be paid in lieu of any other per diem, allowance, or remuneration and shall be paid from funds appropriated to the Department of Community Affairs.

(f) Each member of the board shall receive the same per diem expense allowance as that received by members of the General Assembly for each day a committee member is in attendance at a meeting of the committee, plus reimbursement for actual transportation costs incurred while traveling by public carrier or the mileage allowance authorized for certain state officials and employees for the use of a personal automobile in connection with such attendance. Such allowance and reimbursement shall be paid in lieu of any other per diem, allowance, or remuneration and shall be paid from funds appropriated to the Department of Community Affairs.
O.C.G.A. § 48-13-122 — GA Code / Title 48 / Chapter 13 / Section 48-13-122
Georgia Code Title 48. Revenue and Taxation § 48-13-122
Status: in_force

The provisions of Code Section 48-2-41 , relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43 , relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.
O.C.G.A. § 48-7-53 — GA Code / Title 48 / Chapter 7 / Section 48-7-53
Georgia Code Title 48. Revenue and Taxation § 48-7-53
Status: in_force

(a) As used in this Code section, the term: (1) “ Administrative adjustment request ” means the same as provided in Code Section 6227 of the Internal Revenue Code of 1986 and the regulations thereunder. (2) “ Audited partnership ” means a partnership subject to a final federal adjustment resulting from a partnership level audit. (3) “ Corporate partner ” means a C corporation partner that is subject to tax pursuant to Code Section 48-7-21 . (4) “ Direct partner ” means a person that holds an interest directly in an audited partnership. (5) “ Exempt partner ” means a partner that is exempt from taxation pursuant to paragraph (1) of subsection (a) of Code Section 48-7-25 . (6) “ Federal adjustment ” means a change to an item or amount required to be determined under the Internal Revenue Code of 1986 and the regulations thereunder that is used by a partnership to compute state tax owed for the reviewed year where such change results from a partnership level audit. A federal adjustment is positive to the extent that it increases Georgia taxable net income as determined under this title and is negative to the extent that it decreases Georgia taxable net income as determined under this title. (7) “ Federal adjustments report ” means an amended Georgia income tax return that arises directly or indirectly from a partnership level audit and for an audited partnership and tiered partner, identifies all partners that hold an interest directly in such audited partnership or tiered partner, and provides the effect of the final federal adjustments on such partner's Georgia taxable net income. For the audited partnership, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to the audited partnership's federal taxable income and the amount of such adjustments allocated to each of its partners. For the audited partnership, a copy of the report received from the Internal Revenue Service shall be sufficient if it provides such information. For all tiered partners, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to a tiered partner's federal taxable income and the amount of such adjustments allocated to each of its partners. (8) “ Federal partnership representative ” means the person the partnership designates for the taxable year as the partnership's representative, or the person the Internal Revenue Service has appointed to act as the federal partnership representative, pursuant to Section 6223(a) of the Internal Revenue Code of 1986 and the regulations thereunder. (9) “ Fiduciary partner ” means a fiduciary that is subject to tax pursuant to Code Sections 48-7-20 and 48-7-22 . (10) “ Final determination date ” means the following: (A) If the federal adjustment arises from a partnership level audit, the final determination date is the first day on which no federal adjustments arising from that audit remain to be finally determined, whether by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the audited partnership, the final determination date is the date on which the last party signed the agreement; or (B) If the adjustment results from filing an administrative adjustment request, the final determination date means the day on which the administrative adjustment request was filed. (11) “ Final federal adjustment ” means a federal adjustment after the final determination date for that federal adjustment has passed. (12) “ Georgia income tax ” means the tax imposed by Code Sections 48-7-20 , 48-7-21 , and 48-7-25 , and as provided in subsection (c) of this Code section. (13) “ Indirect partner ” means a partner in a partnership or pass-through entity where such partnership or pass-through entity itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. (14) “ Individual partner ” means a partner who is a natural person that is subject to tax pursuant to Code Section 48-7-20 . (15) “ Internal Revenue Service ” means the Internal Revenue Service of the United States Department of the Treasury. (16) “ Nonresident partner ” means a partner that is not a resident as defined in this subsection. (17) “ Partner ” means a person that holds an interest, directly or indirectly, in a partnership or pass-through entity. (18) “ Partnership ” means an entity subject to taxation under Subchapter K of the Internal Revenue Code of 1986 and the regulations thereunder and includes, but is not limited to, a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on and which is not, within the meaning of this chapter, a trust, estate, or corporation. (19) “ Partnership level audit ” means an examination or other review by the Internal Revenue Service for taxable years beginning on or after January 1, 2018, at the partnership level pursuant to the Internal Revenue Code of 1986 and the regulations thereunder either of which results in final federal adjustments initiated and made by the Internal Revenue Service. (20) “ Pass-through entity ” means an entity, other than a partnership, that is not subject to tax under Code Section 48-7-21 for C corporations but excluding an exempt partner. (21) “ Reallocation adjustment ” means a final federal adjustment that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to a partner that holds an interest directly in a partnership or pass-through entity. A positive reallocation adjustment means a reallocation adjustment that would increase Georgia taxable net income for such partners, and a negative reallocation adjustment means a reallocation adjustment that would decrease Georgia taxable net income for such partners. (22) “ Resident partner ” means for an individual or fiduciary partner, the same as provided in Code Section 48-7-1 and for all other partners means a partner whose headquarters or principal place of business is located inside this state. (23) “ Reviewed year ” means the taxable year of a partnership that is subject to a partnership level audit from which final federal adjustments arise. (24) “ State partnership audit ” means an examination by the commissioner at the partnership or pass-through entity level which results in adjustments to partnership or pass-through entity related items or reallocations of income, expenses, gains, losses, credits, and other attributes among such partners for the reviewed year. (25) “ Tiered partner ” means any partner that is a partnership or pass-through entity. (26) “ Unrelated business income ” means the income which is defined in Section 512 of the Internal Revenue Code of 1986 and the regulations thereunder. (27) “ Withholding partner ” means a partner in a partnership for whom the partnership was required to withhold tax pursuant to Code Section 48-7-129 for the reviewed year.

(a) As used in this Code section, the term:

(1) “ Administrative adjustment request ” means the same as provided in Code Section 6227 of the Internal Revenue Code of 1986 and the regulations thereunder.

(1) “ Administrative adjustment request ” means the same as provided in Code Section 6227 of the Internal Revenue Code of 1986 and the regulations thereunder.

(2) “ Audited partnership ” means a partnership subject to a final federal adjustment resulting from a partnership level audit.

(2) “ Audited partnership ” means a partnership subject to a final federal adjustment resulting from a partnership level audit.

(3) “ Corporate partner ” means a C corporation partner that is subject to tax pursuant to Code Section 48-7-21 .

(3) “ Corporate partner ” means a C corporation partner that is subject to tax pursuant to Code Section 48-7-21 .

(4) “ Direct partner ” means a person that holds an interest directly in an audited partnership.

(4) “ Direct partner ” means a person that holds an interest directly in an audited partnership.

(5) “ Exempt partner ” means a partner that is exempt from taxation pursuant to paragraph (1) of subsection (a) of Code Section 48-7-25 .

(5) “ Exempt partner ” means a partner that is exempt from taxation pursuant to paragraph (1) of subsection (a) of Code Section 48-7-25 .

(6) “ Federal adjustment ” means a change to an item or amount required to be determined under the Internal Revenue Code of 1986 and the regulations thereunder that is used by a partnership to compute state tax owed for the reviewed year where such change results from a partnership level audit. A federal adjustment is positive to the extent that it increases Georgia taxable net income as determined under this title and is negative to the extent that it decreases Georgia taxable net income as determined under this title.

(6) “ Federal adjustment ” means a change to an item or amount required to be determined under the Internal Revenue Code of 1986 and the regulations thereunder that is used by a partnership to compute state tax owed for the reviewed year where such change results from a partnership level audit. A federal adjustment is positive to the extent that it increases Georgia taxable net income as determined under this title and is negative to the extent that it decreases Georgia taxable net income as determined under this title.

(7) “ Federal adjustments report ” means an amended Georgia income tax return that arises directly or indirectly from a partnership level audit and for an audited partnership and tiered partner, identifies all partners that hold an interest directly in such audited partnership or tiered partner, and provides the effect of the final federal adjustments on such partner's Georgia taxable net income. For the audited partnership, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to the audited partnership's federal taxable income and the amount of such adjustments allocated to each of its partners. For the audited partnership, a copy of the report received from the Internal Revenue Service shall be sufficient if it provides such information. For all tiered partners, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to a tiered partner's federal taxable income and the amount of such adjustments allocated to each of its partners.

(7) “ Federal adjustments report ” means an amended Georgia income tax return that arises directly or indirectly from a partnership level audit and for an audited partnership and tiered partner, identifies all partners that hold an interest directly in such audited partnership or tiered partner, and provides the effect of the final federal adjustments on such partner's Georgia taxable net income. For the audited partnership, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to the audited partnership's federal taxable income and the amount of such adjustments allocated to each of its partners. For the audited partnership, a copy of the report received from the Internal Revenue Service shall be sufficient if it provides such information. For all tiered partners, the federal adjustments report shall also contain information reasonably necessary to provide the commissioner with an understanding of all adjustments to a tiered partner's federal taxable income and the amount of such adjustments allocated to each of its partners.

(8) “ Federal partnership representative ” means the person the partnership designates for the taxable year as the partnership's representative, or the person the Internal Revenue Service has appointed to act as the federal partnership representative, pursuant to Section 6223(a) of the Internal Revenue Code of 1986 and the regulations thereunder.

(8) “ Federal partnership representative ” means the person the partnership designates for the taxable year as the partnership's representative, or the person the Internal Revenue Service has appointed to act as the federal partnership representative, pursuant to Section 6223(a) of the Internal Revenue Code of 1986 and the regulations thereunder.

(9) “ Fiduciary partner ” means a fiduciary that is subject to tax pursuant to Code Sections 48-7-20 and 48-7-22 .

(9) “ Fiduciary partner ” means a fiduciary that is subject to tax pursuant to Code Sections 48-7-20 and 48-7-22 .

(10) “ Final determination date ” means the following: (A) If the federal adjustment arises from a partnership level audit, the final determination date is the first day on which no federal adjustments arising from that audit remain to be finally determined, whether by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the audited partnership, the final determination date is the date on which the last party signed the agreement; or (B) If the adjustment results from filing an administrative adjustment request, the final determination date means the day on which the administrative adjustment request was filed.

(10) “ Final determination date ” means the following:

(A) If the federal adjustment arises from a partnership level audit, the final determination date is the first day on which no federal adjustments arising from that audit remain to be finally determined, whether by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the audited partnership, the final determination date is the date on which the last party signed the agreement; or

(A) If the federal adjustment arises from a partnership level audit, the final determination date is the first day on which no federal adjustments arising from that audit remain to be finally determined, whether by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the audited partnership, the final determination date is the date on which the last party signed the agreement; or

(B) If the adjustment results from filing an administrative adjustment request, the final determination date means the day on which the administrative adjustment request was filed.

(B) If the adjustment results from filing an administrative adjustment request, the final determination date means the day on which the administrative adjustment request was filed.

(11) “ Final federal adjustment ” means a federal adjustment after the final determination date for that federal adjustment has passed.

(11) “ Final federal adjustment ” means a federal adjustment after the final determination date for that federal adjustment has passed.

(12) “ Georgia income tax ” means the tax imposed by Code Sections 48-7-20 , 48-7-21 , and 48-7-25 , and as provided in subsection (c) of this Code section.

(12) “ Georgia income tax ” means the tax imposed by Code Sections 48-7-20 , 48-7-21 , and 48-7-25 , and as provided in subsection (c) of this Code section.

(13) “ Indirect partner ” means a partner in a partnership or pass-through entity where such partnership or pass-through entity itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(13) “ Indirect partner ” means a partner in a partnership or pass-through entity where such partnership or pass-through entity itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(14) “ Individual partner ” means a partner who is a natural person that is subject to tax pursuant to Code Section 48-7-20 .

(14) “ Individual partner ” means a partner who is a natural person that is subject to tax pursuant to Code Section 48-7-20 .

(15) “ Internal Revenue Service ” means the Internal Revenue Service of the United States Department of the Treasury.

(15) “ Internal Revenue Service ” means the Internal Revenue Service of the United States Department of the Treasury.

(16) “ Nonresident partner ” means a partner that is not a resident as defined in this subsection.

(16) “ Nonresident partner ” means a partner that is not a resident as defined in this subsection.

(17) “ Partner ” means a person that holds an interest, directly or indirectly, in a partnership or pass-through entity.

(17) “ Partner ” means a person that holds an interest, directly or indirectly, in a partnership or pass-through entity.

(18) “ Partnership ” means an entity subject to taxation under Subchapter K of the Internal Revenue Code of 1986 and the regulations thereunder and includes, but is not limited to, a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on and which is not, within the meaning of this chapter, a trust, estate, or corporation.

(18) “ Partnership ” means an entity subject to taxation under Subchapter K of the Internal Revenue Code of 1986 and the regulations thereunder and includes, but is not limited to, a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on and which is not, within the meaning of this chapter, a trust, estate, or corporation.

(19) “ Partnership level audit ” means an examination or other review by the Internal Revenue Service for taxable years beginning on or after January 1, 2018, at the partnership level pursuant to the Internal Revenue Code of 1986 and the regulations thereunder either of which results in final federal adjustments initiated and made by the Internal Revenue Service.

(19) “ Partnership level audit ” means an examination or other review by the Internal Revenue Service for taxable years beginning on or after January 1, 2018, at the partnership level pursuant to the Internal Revenue Code of 1986 and the regulations thereunder either of which results in final federal adjustments initiated and made by the Internal Revenue Service.

(20) “ Pass-through entity ” means an entity, other than a partnership, that is not subject to tax under Code Section 48-7-21 for C corporations but excluding an exempt partner.

(20) “ Pass-through entity ” means an entity, other than a partnership, that is not subject to tax under Code Section 48-7-21 for C corporations but excluding an exempt partner.

(21) “ Reallocation adjustment ” means a final federal adjustment that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to a partner that holds an interest directly in a partnership or pass-through entity. A positive reallocation adjustment means a reallocation adjustment that would increase Georgia taxable net income for such partners, and a negative reallocation adjustment means a reallocation adjustment that would decrease Georgia taxable net income for such partners.

(21) “ Reallocation adjustment ” means a final federal adjustment that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to a partner that holds an interest directly in a partnership or pass-through entity. A positive reallocation adjustment means a reallocation adjustment that would increase Georgia taxable net income for such partners, and a negative reallocation adjustment means a reallocation adjustment that would decrease Georgia taxable net income for such partners.

(22) “ Resident partner ” means for an individual or fiduciary partner, the same as provided in Code Section 48-7-1 and for all other partners means a partner whose headquarters or principal place of business is located inside this state.

(22) “ Resident partner ” means for an individual or fiduciary partner, the same as provided in Code Section 48-7-1 and for all other partners means a partner whose headquarters or principal place of business is located inside this state.

(23) “ Reviewed year ” means the taxable year of a partnership that is subject to a partnership level audit from which final federal adjustments arise.

(23) “ Reviewed year ” means the taxable year of a partnership that is subject to a partnership level audit from which final federal adjustments arise.

(24) “ State partnership audit ” means an examination by the commissioner at the partnership or pass-through entity level which results in adjustments to partnership or pass-through entity related items or reallocations of income, expenses, gains, losses, credits, and other attributes among such partners for the reviewed year.

(24) “ State partnership audit ” means an examination by the commissioner at the partnership or pass-through entity level which results in adjustments to partnership or pass-through entity related items or reallocations of income, expenses, gains, losses, credits, and other attributes among such partners for the reviewed year.

(25) “ Tiered partner ” means any partner that is a partnership or pass-through entity.

(25) “ Tiered partner ” means any partner that is a partnership or pass-through entity.

(26) “ Unrelated business income ” means the income which is defined in Section 512 of the Internal Revenue Code of 1986 and the regulations thereunder.

(26) “ Unrelated business income ” means the income which is defined in Section 512 of the Internal Revenue Code of 1986 and the regulations thereunder.

(27) “ Withholding partner ” means a partner in a partnership for whom the partnership was required to withhold tax pursuant to Code Section 48-7-129 for the reviewed year.

(27) “ Withholding partner ” means a partner in a partnership for whom the partnership was required to withhold tax pursuant to Code Section 48-7-129 for the reviewed year.

(b) Every partnership, including but not limited to a foreign partnership, the individual members of which are subject to taxation under this chapter, shall make a return for each taxable year. The return shall state specifically the items of the partnership's gross income and the deductions allowed by this chapter, shall include the names and addresses of the individuals who would be entitled to share in the net income of the partnership if the net income were distributed, and shall specify the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.

(b) Every partnership, including but not limited to a foreign partnership, the individual members of which are subject to taxation under this chapter, shall make a return for each taxable year. The return shall state specifically the items of the partnership's gross income and the deductions allowed by this chapter, shall include the names and addresses of the individuals who would be entitled to share in the net income of the partnership if the net income were distributed, and shall specify the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.

(c) Partnerships and their direct partners and indirect partners shall report final federal adjustments, as provided in this subsection, and not as provided in subsection (e) of Code Section 48-7-82 . (1) State Partnership Representative. (A) With respect to an action required or permitted to be taken by a partnership or pass-through entity under this Code section and a proceeding under Code Section 48-2-59 with respect to final federal adjustments arising from a partnership level audit, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership or pass-through entity, and its direct partners and indirect partners shall be bound by those actions. (B) The state partnership representative for the reviewed year for a partnership is a partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative as provided in subparagraph (C) of this paragraph. The state partnership representative for the reviewed year for a pass-through entity is the person designated in subparagraph (C) of this paragraph. (C) The commissioner may establish reasonable qualifications for a person to be the state partnership representative. If a partnership desires to designate a person other than their federal partnership representative, they shall designate such person by attaching a statement to the return filed pursuant to this chapter. A pass-through entity shall designate a person as their state partnership representative by attaching a statement to the return filed pursuant to this chapter. A partnership or pass-through entity shall be allowed to change such designation by notifying the commissioner at the time the change occurs. (2) Reporting and payment requirements for audited partnerships subject to final federal adjustments and their partners. (A) Unless an audited partnership makes the election in paragraph (3) of this subsection, then, for all final federal adjustments, the audited partnership shall no later than 90 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report; (ii) Notify each of its direct partners of their distributive share of the adjustments; and (iii) File an amended composite return under Code Section 48-7-129 if one was originally filed and for withholding partners, file an amended withholding report under Code Section 48-7-129 , and pay the additional amount due under this title that would have been due had the final federal adjustments been reported properly as required. (B) Unless an audited partnership paid an amount on behalf of its direct partners pursuant to paragraph (3) of this subsection, all direct partners of the audited partnership shall no later than 180 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report reporting their distributive share of the adjustments reported to them under subparagraph (A) of this paragraph; (ii) If the direct partner is a tiered partner, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) If the direct partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) of this paragraph. (C) Unless a partnership or tiered partner paid an amount on behalf of its partners pursuant to paragraph (3) of this subsection, each indirect partner, shall: (i) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, file a completed federal adjustments report; (ii) If the indirect partner is a tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder but within sufficient time for all indirect partners to also complete the requirements of this subsection, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, if the indirect partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) or (B) of this paragraph. (3) Irrevocable election for partnership or tiered partners to pay. If an audited partnership, or a tiered partner that would receive an amended schedule K-1 under paragraph (2) of this subsection, makes an election under this paragraph, it shall: (A) File a completed federal adjustments report, notify the commissioner that it is making the election under this paragraph, notify each of its direct partners of their distributive share of the adjustments, and pay an amount as provided in this paragraph, including any penalty and interest, on behalf of its partners within one of the following time periods: (i) For the audited partnership, no later than 90 days after the final determination date of the audited partnership; (ii) For a direct tiered partner, no later than 180 days after the final determination date of the audited partnership; or (iii) For an indirect tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder; (B) Exclude from final federal adjustments and any positive reallocation adjustments the distributive share of such adjustments made to an exempt partner, that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, that is not unrelated business income; (C) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title and apportion and allocate such adjustments as provided in Code Section 48-7-31 for such electing partnership or such electing tiered partner and determine the total distributive share of such amounts that are allocated to all corporate partners, all tiered partners, all exempt partners and that is unrelated business income, all nonresident individual partners, and all nonresident fiduciary partners. If the commissioner determines that a partnership or tiered partner fraudulently underreported its income on a return, the commissioner shall treat any income attributable to a tiered partner of such partnership or tiered partner as being apportioned and allocated entirely to Georgia to the extent the direct and indirect partners of such tiered partner are resident partners; (D) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title, but without the allocation and apportionment of such adjustments as provided by Code Section 48-7-31 , that are allocated to all other partners, including but not limited to resident individual partners and resident fiduciary partners; and (E) Total the amount computed pursuant to subparagraphs (C) and (D) of this paragraph and multiply by the rate provided in subsection (a) of Code Section 48-7-21 . (4) Effect of election by partnership or tiered partner and payment of amount due. (A) The election made pursuant to paragraph (3) of this subsection is irrevocable. (B) If properly reported and paid by the audited partnership or tiered partner, the amount determined in paragraph (3) of this subsection shall be treated as paid on behalf of such person's partners on the same final federal adjustments; provided, however, that no partner may take any deduction or credit for these amounts, claim a refund of these amounts, or include such amounts on such partner's return in any manner. (C) Nothing in this subsection shall preclude a resident partner who is a natural person or a fiduciary and that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, from claiming a credit against taxes paid to this state pursuant to Code Section 48-7-28 for any amounts paid by the audited partnership or tiered partner on such resident partner's behalf to another state or local tax jurisdiction provided the requirements of Code Section 48-7-28 are met. (5) Failure of audited partnership or tiered partner to report or pay. Nothing in this subsection is intended to prevent the commissioner from assessing direct partners and indirect partners for taxes they owe in the event that an audited partnership or tiered partner fails to timely make any report or payment required by this subsection for any reason. (6) Assessments of additional Georgia income tax, interest, and penalties arising from final federal adjustments. The commissioner will assess additional Georgia income tax, interest, and penalties arising from final federal adjustments as if it is a tax imposed by this chapter unless a different treatment is provided by this subsection. Since partnership adjustments are determined at the audited partnership level, any assessment issued to partners shall not be appealable by the partner. Any penalties or interest imposed on the partnership or its partners shall be as provided and at the rates in this title except that penalties and interest imposed on the audited partnership or tiered partners shall be from the day after the due date of the reviewed year return without extension. Such assessment shall be issued by the following dates: (A) Timely reported final federal adjustments. If a partnership, tiered partner, or other partner files with the commissioner a federal adjustments report as required within the period specified in this subsection reporting all final federal adjustments, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from those final federal adjustments if the commissioner issues a notice of assessment to the partnership, tiered partner, or partner, on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; or (ii) The expiration of the one-year period following the date of filing with the commissioner of the federal adjustments report by such person. (B) Untimely reported final federal adjustments. If the partnership, tiered partner, or other partner fails to file the federal adjustments report within the period specified in this subsection, or the federal adjustments report filed by the partnership, tiered partner, or other partner omits final federal adjustments or understates the correct amount of Georgia income tax owed, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from the final federal adjustments, if it issues a notice of assessment to the partnership, tiered partner, or other partner on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; (ii) The expiration of the one-year period following the date the federal adjustments report was filed with the commissioner by such person; or (iii) Absent fraud, the expiration of the five-year period following the date on which the Internal Revenue Service notifies the commissioner of the federal adjustments. (7) Claims for refund of Georgia income tax arising from final federal adjustments. Notwithstanding the reporting requirement contained in this subsection and except as otherwise prohibited by this title, a partnership, tiered partner, or other partner, as the case may be, may file a claim for refund of Georgia income tax arising directly or indirectly from final federal adjustments on or before the later of: (A) The expiration of the last day for filing a claim for refund of Georgia income tax pursuant to Code Section 48-2-35 for such person; or (B) One year from the date the federal adjustments report was required to be filed by this subsection for such person. (8) Scope of adjustments and extensions of time. (A) Unless otherwise agreed in writing by the partnership, tiered partner, or other partner and the commissioner, any adjustments by the commissioner after the expiration of the time provided in Code Section 48-7-82 or by the partnership, tiered partners, or other partners made after the expiration of the time provided in Code Section 48-2-35 , are limited to changes to the partnership's, tiered partner's, or other partner's Georgia income tax liability arising directly or indirectly from final federal adjustments. (B) Where, before the expiration of the time prescribed in this subsection for the assessment of Georgia income tax, both the commissioner and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period and the commissioner is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed; provided, however, that the time periods provided in this subsection may be extended automatically by 60 days for an audited partnership which has 10,000 or more direct partners or a tiered partner which has 10,000 or more partners that hold an interest directly in such tiered partner, provided that such audited partnership or tiered partner attaches a statement to its federal adjustments report specifying that it has elected such automatic extension. (9) Any income subtracted from federal taxable income for the adjustment year pursuant to Section 6225 of the Internal Revenue Code of 1986 and the regulations thereunder shall be added to the partnership's, tiered partner's, or other partner's Georgia taxable net income for the adjustment year.

(c) Partnerships and their direct partners and indirect partners shall report final federal adjustments, as provided in this subsection, and not as provided in subsection (e) of Code Section 48-7-82 .

(1) State Partnership Representative. (A) With respect to an action required or permitted to be taken by a partnership or pass-through entity under this Code section and a proceeding under Code Section 48-2-59 with respect to final federal adjustments arising from a partnership level audit, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership or pass-through entity, and its direct partners and indirect partners shall be bound by those actions. (B) The state partnership representative for the reviewed year for a partnership is a partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative as provided in subparagraph (C) of this paragraph. The state partnership representative for the reviewed year for a pass-through entity is the person designated in subparagraph (C) of this paragraph. (C) The commissioner may establish reasonable qualifications for a person to be the state partnership representative. If a partnership desires to designate a person other than their federal partnership representative, they shall designate such person by attaching a statement to the return filed pursuant to this chapter. A pass-through entity shall designate a person as their state partnership representative by attaching a statement to the return filed pursuant to this chapter. A partnership or pass-through entity shall be allowed to change such designation by notifying the commissioner at the time the change occurs.

(1) State Partnership Representative.

(A) With respect to an action required or permitted to be taken by a partnership or pass-through entity under this Code section and a proceeding under Code Section 48-2-59 with respect to final federal adjustments arising from a partnership level audit, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership or pass-through entity, and its direct partners and indirect partners shall be bound by those actions.

(A) With respect to an action required or permitted to be taken by a partnership or pass-through entity under this Code section and a proceeding under Code Section 48-2-59 with respect to final federal adjustments arising from a partnership level audit, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership or pass-through entity, and its direct partners and indirect partners shall be bound by those actions.

(B) The state partnership representative for the reviewed year for a partnership is a partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative as provided in subparagraph (C) of this paragraph. The state partnership representative for the reviewed year for a pass-through entity is the person designated in subparagraph (C) of this paragraph.

(B) The state partnership representative for the reviewed year for a partnership is a partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative as provided in subparagraph (C) of this paragraph. The state partnership representative for the reviewed year for a pass-through entity is the person designated in subparagraph (C) of this paragraph.

(C) The commissioner may establish reasonable qualifications for a person to be the state partnership representative. If a partnership desires to designate a person other than their federal partnership representative, they shall designate such person by attaching a statement to the return filed pursuant to this chapter. A pass-through entity shall designate a person as their state partnership representative by attaching a statement to the return filed pursuant to this chapter. A partnership or pass-through entity shall be allowed to change such designation by notifying the commissioner at the time the change occurs.

(C) The commissioner may establish reasonable qualifications for a person to be the state partnership representative. If a partnership desires to designate a person other than their federal partnership representative, they shall designate such person by attaching a statement to the return filed pursuant to this chapter. A pass-through entity shall designate a person as their state partnership representative by attaching a statement to the return filed pursuant to this chapter. A partnership or pass-through entity shall be allowed to change such designation by notifying the commissioner at the time the change occurs.

(2) Reporting and payment requirements for audited partnerships subject to final federal adjustments and their partners. (A) Unless an audited partnership makes the election in paragraph (3) of this subsection, then, for all final federal adjustments, the audited partnership shall no later than 90 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report; (ii) Notify each of its direct partners of their distributive share of the adjustments; and (iii) File an amended composite return under Code Section 48-7-129 if one was originally filed and for withholding partners, file an amended withholding report under Code Section 48-7-129 , and pay the additional amount due under this title that would have been due had the final federal adjustments been reported properly as required. (B) Unless an audited partnership paid an amount on behalf of its direct partners pursuant to paragraph (3) of this subsection, all direct partners of the audited partnership shall no later than 180 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report reporting their distributive share of the adjustments reported to them under subparagraph (A) of this paragraph; (ii) If the direct partner is a tiered partner, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) If the direct partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) of this paragraph. (C) Unless a partnership or tiered partner paid an amount on behalf of its partners pursuant to paragraph (3) of this subsection, each indirect partner, shall: (i) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, file a completed federal adjustments report; (ii) If the indirect partner is a tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder but within sufficient time for all indirect partners to also complete the requirements of this subsection, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, if the indirect partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) or (B) of this paragraph.

(2) Reporting and payment requirements for audited partnerships subject to final federal adjustments and their partners.

(A) Unless an audited partnership makes the election in paragraph (3) of this subsection, then, for all final federal adjustments, the audited partnership shall no later than 90 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report; (ii) Notify each of its direct partners of their distributive share of the adjustments; and (iii) File an amended composite return under Code Section 48-7-129 if one was originally filed and for withholding partners, file an amended withholding report under Code Section 48-7-129 , and pay the additional amount due under this title that would have been due had the final federal adjustments been reported properly as required.

(A) Unless an audited partnership makes the election in paragraph (3) of this subsection, then, for all final federal adjustments, the audited partnership shall no later than 90 days after the final determination date of the audited partnership:

(i) File a completed federal adjustments report;

(i) File a completed federal adjustments report;

(ii) Notify each of its direct partners of their distributive share of the adjustments; and

(ii) Notify each of its direct partners of their distributive share of the adjustments; and

(iii) File an amended composite return under Code Section 48-7-129 if one was originally filed and for withholding partners, file an amended withholding report under Code Section 48-7-129 , and pay the additional amount due under this title that would have been due had the final federal adjustments been reported properly as required.

(iii) File an amended composite return under Code Section 48-7-129 if one was originally filed and for withholding partners, file an amended withholding report under Code Section 48-7-129 , and pay the additional amount due under this title that would have been due had the final federal adjustments been reported properly as required.

(B) Unless an audited partnership paid an amount on behalf of its direct partners pursuant to paragraph (3) of this subsection, all direct partners of the audited partnership shall no later than 180 days after the final determination date of the audited partnership: (i) File a completed federal adjustments report reporting their distributive share of the adjustments reported to them under subparagraph (A) of this paragraph; (ii) If the direct partner is a tiered partner, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) If the direct partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) of this paragraph.

(B) Unless an audited partnership paid an amount on behalf of its direct partners pursuant to paragraph (3) of this subsection, all direct partners of the audited partnership shall no later than 180 days after the final determination date of the audited partnership:

(i) File a completed federal adjustments report reporting their distributive share of the adjustments reported to them under subparagraph (A) of this paragraph;

(i) File a completed federal adjustments report reporting their distributive share of the adjustments reported to them under subparagraph (A) of this paragraph;

(ii) If the direct partner is a tiered partner, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments;

(ii) If the direct partner is a tiered partner, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments;

(iii) If the direct partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and

(iii) If the direct partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and

(iv) Pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) of this paragraph.

(iv) Pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) of this paragraph.

(C) Unless a partnership or tiered partner paid an amount on behalf of its partners pursuant to paragraph (3) of this subsection, each indirect partner, shall: (i) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, file a completed federal adjustments report; (ii) If the indirect partner is a tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder but within sufficient time for all indirect partners to also complete the requirements of this subsection, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments; (iii) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, if the indirect partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and (iv) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) or (B) of this paragraph.

(C) Unless a partnership or tiered partner paid an amount on behalf of its partners pursuant to paragraph (3) of this subsection, each indirect partner, shall:

(i) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, file a completed federal adjustments report;

(i) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, file a completed federal adjustments report;

(ii) If the indirect partner is a tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder but within sufficient time for all indirect partners to also complete the requirements of this subsection, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments;

(ii) If the indirect partner is a tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder but within sufficient time for all indirect partners to also complete the requirements of this subsection, notify all of the partners, that hold an interest directly in such tiered partner, of their distributive share of the adjustments;

(iii) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, if the indirect partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and

(iii) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, if the indirect partner is a tiered partner and subject to Code Section 48-7-129 , file an amended composite return under Code Section 48-7-129 if such return was originally filed and if applicable for withholding partners file an amended withholding report under Code Section 48-7-129 if one was originally required to be filed; and

(iv) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) or (B) of this paragraph.

(iv) Within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder, pay any additional amount due under this title, including any penalty and interest that would have been due had the final federal adjustments been reported properly as required and with respect to a composite return, less any withholding tax paid or withheld for such withholding partners pursuant to subparagraph (A) or (B) of this paragraph.

(3) Irrevocable election for partnership or tiered partners to pay. If an audited partnership, or a tiered partner that would receive an amended schedule K-1 under paragraph (2) of this subsection, makes an election under this paragraph, it shall: (A) File a completed federal adjustments report, notify the commissioner that it is making the election under this paragraph, notify each of its direct partners of their distributive share of the adjustments, and pay an amount as provided in this paragraph, including any penalty and interest, on behalf of its partners within one of the following time periods: (i) For the audited partnership, no later than 90 days after the final determination date of the audited partnership; (ii) For a direct tiered partner, no later than 180 days after the final determination date of the audited partnership; or (iii) For an indirect tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder; (B) Exclude from final federal adjustments and any positive reallocation adjustments the distributive share of such adjustments made to an exempt partner, that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, that is not unrelated business income; (C) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title and apportion and allocate such adjustments as provided in Code Section 48-7-31 for such electing partnership or such electing tiered partner and determine the total distributive share of such amounts that are allocated to all corporate partners, all tiered partners, all exempt partners and that is unrelated business income, all nonresident individual partners, and all nonresident fiduciary partners. If the commissioner determines that a partnership or tiered partner fraudulently underreported its income on a return, the commissioner shall treat any income attributable to a tiered partner of such partnership or tiered partner as being apportioned and allocated entirely to Georgia to the extent the direct and indirect partners of such tiered partner are resident partners; (D) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title, but without the allocation and apportionment of such adjustments as provided by Code Section 48-7-31 , that are allocated to all other partners, including but not limited to resident individual partners and resident fiduciary partners; and (E) Total the amount computed pursuant to subparagraphs (C) and (D) of this paragraph and multiply by the rate provided in subsection (a) of Code Section 48-7-21 .

(3) Irrevocable election for partnership or tiered partners to pay. If an audited partnership, or a tiered partner that would receive an amended schedule K-1 under paragraph (2) of this subsection, makes an election under this paragraph, it shall:

(A) File a completed federal adjustments report, notify the commissioner that it is making the election under this paragraph, notify each of its direct partners of their distributive share of the adjustments, and pay an amount as provided in this paragraph, including any penalty and interest, on behalf of its partners within one of the following time periods: (i) For the audited partnership, no later than 90 days after the final determination date of the audited partnership; (ii) For a direct tiered partner, no later than 180 days after the final determination date of the audited partnership; or (iii) For an indirect tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder;

(A) File a completed federal adjustments report, notify the commissioner that it is making the election under this paragraph, notify each of its direct partners of their distributive share of the adjustments, and pay an amount as provided in this paragraph, including any penalty and interest, on behalf of its partners within one of the following time periods:

(i) For the audited partnership, no later than 90 days after the final determination date of the audited partnership;

(i) For the audited partnership, no later than 90 days after the final determination date of the audited partnership;

(ii) For a direct tiered partner, no later than 180 days after the final determination date of the audited partnership; or

(ii) For a direct tiered partner, no later than 180 days after the final determination date of the audited partnership; or

(iii) For an indirect tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder;

(iii) For an indirect tiered partner, within 90 days after the time for filing and furnishing statements to tiered partners and their partners as established by Section 6226 of the Internal Revenue Code of 1986 and the regulations thereunder;

(B) Exclude from final federal adjustments and any positive reallocation adjustments the distributive share of such adjustments made to an exempt partner, that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, that is not unrelated business income;

(B) Exclude from final federal adjustments and any positive reallocation adjustments the distributive share of such adjustments made to an exempt partner, that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, that is not unrelated business income;

(C) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title and apportion and allocate such adjustments as provided in Code Section 48-7-31 for such electing partnership or such electing tiered partner and determine the total distributive share of such amounts that are allocated to all corporate partners, all tiered partners, all exempt partners and that is unrelated business income, all nonresident individual partners, and all nonresident fiduciary partners. If the commissioner determines that a partnership or tiered partner fraudulently underreported its income on a return, the commissioner shall treat any income attributable to a tiered partner of such partnership or tiered partner as being apportioned and allocated entirely to Georgia to the extent the direct and indirect partners of such tiered partner are resident partners;

(C) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title and apportion and allocate such adjustments as provided in Code Section 48-7-31 for such electing partnership or such electing tiered partner and determine the total distributive share of such amounts that are allocated to all corporate partners, all tiered partners, all exempt partners and that is unrelated business income, all nonresident individual partners, and all nonresident fiduciary partners. If the commissioner determines that a partnership or tiered partner fraudulently underreported its income on a return, the commissioner shall treat any income attributable to a tiered partner of such partnership or tiered partner as being apportioned and allocated entirely to Georgia to the extent the direct and indirect partners of such tiered partner are resident partners;

(D) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title, but without the allocation and apportionment of such adjustments as provided by Code Section 48-7-31 , that are allocated to all other partners, including but not limited to resident individual partners and resident fiduciary partners; and

(D) Determine the total distributive share of all final federal adjustments and positive reallocation adjustments as modified by this title, but without the allocation and apportionment of such adjustments as provided by Code Section 48-7-31 , that are allocated to all other partners, including but not limited to resident individual partners and resident fiduciary partners; and

(E) Total the amount computed pursuant to subparagraphs (C) and (D) of this paragraph and multiply by the rate provided in subsection (a) of Code Section 48-7-21 .

(E) Total the amount computed pursuant to subparagraphs (C) and (D) of this paragraph and multiply by the rate provided in subsection (a) of Code Section 48-7-21 .

(4) Effect of election by partnership or tiered partner and payment of amount due. (A) The election made pursuant to paragraph (3) of this subsection is irrevocable. (B) If properly reported and paid by the audited partnership or tiered partner, the amount determined in paragraph (3) of this subsection shall be treated as paid on behalf of such person's partners on the same final federal adjustments; provided, however, that no partner may take any deduction or credit for these amounts, claim a refund of these amounts, or include such amounts on such partner's return in any manner. (C) Nothing in this subsection shall preclude a resident partner who is a natural person or a fiduciary and that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, from claiming a credit against taxes paid to this state pursuant to Code Section 48-7-28 for any amounts paid by the audited partnership or tiered partner on such resident partner's behalf to another state or local tax jurisdiction provided the requirements of Code Section 48-7-28 are met.

(4) Effect of election by partnership or tiered partner and payment of amount due.

(A) The election made pursuant to paragraph (3) of this subsection is irrevocable.

(A) The election made pursuant to paragraph (3) of this subsection is irrevocable.

(B) If properly reported and paid by the audited partnership or tiered partner, the amount determined in paragraph (3) of this subsection shall be treated as paid on behalf of such person's partners on the same final federal adjustments; provided, however, that no partner may take any deduction or credit for these amounts, claim a refund of these amounts, or include such amounts on such partner's return in any manner.

(B) If properly reported and paid by the audited partnership or tiered partner, the amount determined in paragraph (3) of this subsection shall be treated as paid on behalf of such person's partners on the same final federal adjustments; provided, however, that no partner may take any deduction or credit for these amounts, claim a refund of these amounts, or include such amounts on such partner's return in any manner.

(C) Nothing in this subsection shall preclude a resident partner who is a natural person or a fiduciary and that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, from claiming a credit against taxes paid to this state pursuant to Code Section 48-7-28 for any amounts paid by the audited partnership or tiered partner on such resident partner's behalf to another state or local tax jurisdiction provided the requirements of Code Section 48-7-28 are met.

(C) Nothing in this subsection shall preclude a resident partner who is a natural person or a fiduciary and that holds an interest directly in the audited partnership if the audited partnership is making the election or that holds an interest directly in the tiered partner if the tiered partner is making the election, from claiming a credit against taxes paid to this state pursuant to Code Section 48-7-28 for any amounts paid by the audited partnership or tiered partner on such resident partner's behalf to another state or local tax jurisdiction provided the requirements of Code Section 48-7-28 are met.

(5) Failure of audited partnership or tiered partner to report or pay. Nothing in this subsection is intended to prevent the commissioner from assessing direct partners and indirect partners for taxes they owe in the event that an audited partnership or tiered partner fails to timely make any report or payment required by this subsection for any reason.

(5) Failure of audited partnership or tiered partner to report or pay. Nothing in this subsection is intended to prevent the commissioner from assessing direct partners and indirect partners for taxes they owe in the event that an audited partnership or tiered partner fails to timely make any report or payment required by this subsection for any reason.

(6) Assessments of additional Georgia income tax, interest, and penalties arising from final federal adjustments. The commissioner will assess additional Georgia income tax, interest, and penalties arising from final federal adjustments as if it is a tax imposed by this chapter unless a different treatment is provided by this subsection. Since partnership adjustments are determined at the audited partnership level, any assessment issued to partners shall not be appealable by the partner. Any penalties or interest imposed on the partnership or its partners shall be as provided and at the rates in this title except that penalties and interest imposed on the audited partnership or tiered partners shall be from the day after the due date of the reviewed year return without extension. Such assessment shall be issued by the following dates: (A) Timely reported final federal adjustments. If a partnership, tiered partner, or other partner files with the commissioner a federal adjustments report as required within the period specified in this subsection reporting all final federal adjustments, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from those final federal adjustments if the commissioner issues a notice of assessment to the partnership, tiered partner, or partner, on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; or (ii) The expiration of the one-year period following the date of filing with the commissioner of the federal adjustments report by such person. (B) Untimely reported final federal adjustments. If the partnership, tiered partner, or other partner fails to file the federal adjustments report within the period specified in this subsection, or the federal adjustments report filed by the partnership, tiered partner, or other partner omits final federal adjustments or understates the correct amount of Georgia income tax owed, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from the final federal adjustments, if it issues a notice of assessment to the partnership, tiered partner, or other partner on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; (ii) The expiration of the one-year period following the date the federal adjustments report was filed with the commissioner by such person; or (iii) Absent fraud, the expiration of the five-year period following the date on which the Internal Revenue Service notifies the commissioner of the federal adjustments.

(6) Assessments of additional Georgia income tax, interest, and penalties arising from final federal adjustments. The commissioner will assess additional Georgia income tax, interest, and penalties arising from final federal adjustments as if it is a tax imposed by this chapter unless a different treatment is provided by this subsection. Since partnership adjustments are determined at the audited partnership level, any assessment issued to partners shall not be appealable by the partner. Any penalties or interest imposed on the partnership or its partners shall be as provided and at the rates in this title except that penalties and interest imposed on the audited partnership or tiered partners shall be from the day after the due date of the reviewed year return without extension. Such assessment shall be issued by the following dates:

(A) Timely reported final federal adjustments. If a partnership, tiered partner, or other partner files with the commissioner a federal adjustments report as required within the period specified in this subsection reporting all final federal adjustments, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from those final federal adjustments if the commissioner issues a notice of assessment to the partnership, tiered partner, or partner, on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; or (ii) The expiration of the one-year period following the date of filing with the commissioner of the federal adjustments report by such person.

(A) Timely reported final federal adjustments. If a partnership, tiered partner, or other partner files with the commissioner a federal adjustments report as required within the period specified in this subsection reporting all final federal adjustments, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from those final federal adjustments if the commissioner issues a notice of assessment to the partnership, tiered partner, or partner, on or before the later of:

(i) The expiration of the limitations period specified in Code Section 48-7-82 ; or

(i) The expiration of the limitations period specified in Code Section 48-7-82 ; or

(ii) The expiration of the one-year period following the date of filing with the commissioner of the federal adjustments report by such person.

(ii) The expiration of the one-year period following the date of filing with the commissioner of the federal adjustments report by such person.

(B) Untimely reported final federal adjustments. If the partnership, tiered partner, or other partner fails to file the federal adjustments report within the period specified in this subsection, or the federal adjustments report filed by the partnership, tiered partner, or other partner omits final federal adjustments or understates the correct amount of Georgia income tax owed, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from the final federal adjustments, if it issues a notice of assessment to the partnership, tiered partner, or other partner on or before the later of: (i) The expiration of the limitations period specified in Code Section 48-7-82 ; (ii) The expiration of the one-year period following the date the federal adjustments report was filed with the commissioner by such person; or (iii) Absent fraud, the expiration of the five-year period following the date on which the Internal Revenue Service notifies the commissioner of the federal adjustments.

(B) Untimely reported final federal adjustments. If the partnership, tiered partner, or other partner fails to file the federal adjustments report within the period specified in this subsection, or the federal adjustments report filed by the partnership, tiered partner, or other partner omits final federal adjustments or understates the correct amount of Georgia income tax owed, the commissioner may assess any taxes, including on-behalf taxes, interest, and penalties arising from the final federal adjustments, if it issues a notice of assessment to the partnership, tiered partner, or other partner on or before the later of:

(i) The expiration of the limitations period specified in Code Section 48-7-82 ;

(i) The expiration of the limitations period specified in Code Section 48-7-82 ;

(ii) The expiration of the one-year period following the date the federal adjustments report was filed with the commissioner by such person; or

(ii) The expiration of the one-year period following the date the federal adjustments report was filed with the commissioner by such person; or

(iii) Absent fraud, the expiration of the five-year period following the date on which the Internal Revenue Service notifies the commissioner of the federal adjustments.

(iii) Absent fraud, the expiration of the five-year period following the date on which the Internal Revenue Service notifies the commissioner of the federal adjustments.

(7) Claims for refund of Georgia income tax arising from final federal adjustments. Notwithstanding the reporting requirement contained in this subsection and except as otherwise prohibited by this title, a partnership, tiered partner, or other partner, as the case may be, may file a claim for refund of Georgia income tax arising directly or indirectly from final federal adjustments on or before the later of: (A) The expiration of the last day for filing a claim for refund of Georgia income tax pursuant to Code Section 48-2-35 for such person; or (B) One year from the date the federal adjustments report was required to be filed by this subsection for such person.

(7) Claims for refund of Georgia income tax arising from final federal adjustments. Notwithstanding the reporting requirement contained in this subsection and except as otherwise prohibited by this title, a partnership, tiered partner, or other partner, as the case may be, may file a claim for refund of Georgia income tax arising directly or indirectly from final federal adjustments on or before the later of:

(A) The expiration of the last day for filing a claim for refund of Georgia income tax pursuant to Code Section 48-2-35 for such person; or

(A) The expiration of the last day for filing a claim for refund of Georgia income tax pursuant to Code Section 48-2-35 for such person; or

(B) One year from the date the federal adjustments report was required to be filed by this subsection for such person.

(B) One year from the date the federal adjustments report was required to be filed by this subsection for such person.

(8) Scope of adjustments and extensions of time. (A) Unless otherwise agreed in writing by the partnership, tiered partner, or other partner and the commissioner, any adjustments by the commissioner after the expiration of the time provided in Code Section 48-7-82 or by the partnership, tiered partners, or other partners made after the expiration of the time provided in Code Section 48-2-35 , are limited to changes to the partnership's, tiered partner's, or other partner's Georgia income tax liability arising directly or indirectly from final federal adjustments. (B) Where, before the expiration of the time prescribed in this subsection for the assessment of Georgia income tax, both the commissioner and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period and the commissioner is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed; provided, however, that the time periods provided in this subsection may be extended automatically by 60 days for an audited partnership which has 10,000 or more direct partners or a tiered partner which has 10,000 or more partners that hold an interest directly in such tiered partner, provided that such audited partnership or tiered partner attaches a statement to its federal adjustments report specifying that it has elected such automatic extension.

(8) Scope of adjustments and extensions of time.

(A) Unless otherwise agreed in writing by the partnership, tiered partner, or other partner and the commissioner, any adjustments by the commissioner after the expiration of the time provided in Code Section 48-7-82 or by the partnership, tiered partners, or other partners made after the expiration of the time provided in Code Section 48-2-35 , are limited to changes to the partnership's, tiered partner's, or other partner's Georgia income tax liability arising directly or indirectly from final federal adjustments.

(A) Unless otherwise agreed in writing by the partnership, tiered partner, or other partner and the commissioner, any adjustments by the commissioner after the expiration of the time provided in Code Section 48-7-82 or by the partnership, tiered partners, or other partners made after the expiration of the time provided in Code Section 48-2-35 , are limited to changes to the partnership's, tiered partner's, or other partner's Georgia income tax liability arising directly or indirectly from final federal adjustments.

(B) Where, before the expiration of the time prescribed in this subsection for the assessment of Georgia income tax, both the commissioner and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period and the commissioner is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed; provided, however, that the time periods provided in this subsection may be extended automatically by 60 days for an audited partnership which has 10,000 or more direct partners or a tiered partner which has 10,000 or more partners that hold an interest directly in such tiered partner, provided that such audited partnership or tiered partner attaches a statement to its federal adjustments report specifying that it has elected such automatic extension.

(B) Where, before the expiration of the time prescribed in this subsection for the assessment of Georgia income tax, both the commissioner and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period and the commissioner is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed; provided, however, that the time periods provided in this subsection may be extended automatically by 60 days for an audited partnership which has 10,000 or more direct partners or a tiered partner which has 10,000 or more partners that hold an interest directly in such tiered partner, provided that such audited partnership or tiered partner attaches a statement to its federal adjustments report specifying that it has elected such automatic extension.

(9) Any income subtracted from federal taxable income for the adjustment year pursuant to Section 6225 of the Internal Revenue Code of 1986 and the regulations thereunder shall be added to the partnership's, tiered partner's, or other partner's Georgia taxable net income for the adjustment year.

(9) Any income subtracted from federal taxable income for the adjustment year pursuant to Section 6225 of the Internal Revenue Code of 1986 and the regulations thereunder shall be added to the partnership's, tiered partner's, or other partner's Georgia taxable net income for the adjustment year.

(d) For taxable years beginning on or after January 1, 2017, any adjustment to a partnership's items of income, gain, loss, expense, or credit or an adjustment to such items allocated to a partner that holds an interest in a partnership for the reviewed year by the commissioner as a result of a state partnership audit shall be determined at the partnership level in the same manner as provided by subsection (a) of Section 6221 of the Internal Revenue Code of 1986 and the regulations thereunder unless a different treatment is specifically provided in this title. If the commissioner and the partnership agree, the provisions of this subsection may be applied to taxable years beginning before January 1, 2017. The provisions of Sections 6222 , 6223 , and 6227 of the Internal Revenue Code of 1986 and the regulations thereunder shall also apply in the same manner as provided in such sections unless a different treatment is specifically provided in this chapter. For purposes of applying such sections, due account shall be made for differences in federal and Georgia terminology such as substitution of “Secretary” with “Commissioner” and other obvious differences. The adjustment provided by subsection (a) of Section 6221 of the Internal Revenue Code of 1986 shall be determined as provided in such section but shall be based on the Georgia taxable net income or other tax attributes of the partnership as determined pursuant to this chapter for the reviewed year. The commissioner shall issue a notice of adjustment to the partnership. Such notice shall be treated as an assessment for purposes of Code Sections 48-2-59 and 48-7-82 , and, as such, the notice shall be appealable pursuant to Code Section 48-2-59 and shall be issued within the time period provided by Code Section 48-7-82 . Once the adjustments to partnership-related items or reallocations of income, expenses, gains, losses, credits, and other attributes among such partners for the reviewed year are finally determined, the partnership and any direct partners or indirect partners shall then be subject to the provisions of subsection (c) of this Code section in the same manner as if the state partnership audit were a partnership level audit.

(d) For taxable years beginning on or after January 1, 2017, any adjustment to a partnership's items of income, gain, loss, expense, or credit or an adjustment to such items allocated to a partner that holds an interest in a partnership for the reviewed year by the commissioner as a result of a state partnership audit shall be determined at the partnership level in the same manner as provided by subsection (a) of Section 6221 of the Internal Revenue Code of 1986 and the regulations thereunder unless a different treatment is specifically provided in this title. If the commissioner and the partnership agree, the provisions of this subsection may be applied to taxable years beginning before January 1, 2017. The provisions of Sections 6222 , 6223 , and 6227 of the Internal Revenue Code of 1986 and the regulations thereunder shall also apply in the same manner as provided in such sections unless a different treatment is specifically provided in this chapter. For purposes of applying such sections, due account shall be made for differences in federal and Georgia terminology such as substitution of “Secretary” with “Commissioner” and other obvious differences. The adjustment provided by subsection (a) of Section 6221 of the Internal Revenue Code of 1986 shall be determined as provided in such section but shall be based on the Georgia taxable net income or other tax attributes of the partnership as determined pursuant to this chapter for the reviewed year. The commissioner shall issue a notice of adjustment to the partnership. Such notice shall be treated as an assessment for purposes of Code Sections 48-2-59 and 48-7-82 , and, as such, the notice shall be appealable pursuant to Code Section 48-2-59 and shall be issued within the time period provided by Code Section 48-7-82 . Once the adjustments to partnership-related items or reallocations of income, expenses, gains, losses, credits, and other attributes among such partners for the reviewed year are finally determined, the partnership and any direct partners or indirect partners shall then be subject to the provisions of subsection (c) of this Code section in the same manner as if the state partnership audit were a partnership level audit.

(e) For purposes of this chapter, any adjustment to a pass-through entity's items of income, gain, loss, expense, or credit or an adjustment to such items allocated to a partner that holds an interest in a pass-through entity for the reviewed year by the commissioner shall be determined in the same manner as provided in subsection (d) of this Code section.

(e) For purposes of this chapter, any adjustment to a pass-through entity's items of income, gain, loss, expense, or credit or an adjustment to such items allocated to a partner that holds an interest in a pass-through entity for the reviewed year by the commissioner shall be determined in the same manner as provided in subsection (d) of this Code section.

(f) An administrative adjustment request filed by the partnership with the Internal Revenue Service or the commissioner shall be treated in the reviewed year in the same manner as provided by subsection (c) of this Code section, except that: (1) The period of limitations on claiming refunds for the partnership and partners shall be as provided by this title, notwithstanding subsection (c) of this Code section; and (2) The period of limitations on making adjustments and assessments for the partnership and partners shall be on or before the later of: (A) The expiration of the limitations period specified in Code Section 48-7-82 ; or (B) The expiration of the one-year period following the date of the filing of the administrative adjustment request by the partnership or the amended Georgia income tax return by the partners, as the case may be.

(f) An administrative adjustment request filed by the partnership with the Internal Revenue Service or the commissioner shall be treated in the reviewed year in the same manner as provided by subsection (c) of this Code section, except that:

(1) The period of limitations on claiming refunds for the partnership and partners shall be as provided by this title, notwithstanding subsection (c) of this Code section; and

(1) The period of limitations on claiming refunds for the partnership and partners shall be as provided by this title, notwithstanding subsection (c) of this Code section; and

(2) The period of limitations on making adjustments and assessments for the partnership and partners shall be on or before the later of: (A) The expiration of the limitations period specified in Code Section 48-7-82 ; or (B) The expiration of the one-year period following the date of the filing of the administrative adjustment request by the partnership or the amended Georgia income tax return by the partners, as the case may be.

(2) The period of limitations on making adjustments and assessments for the partnership and partners shall be on or before the later of:

(A) The expiration of the limitations period specified in Code Section 48-7-82 ; or

(A) The expiration of the limitations period specified in Code Section 48-7-82 ; or

(B) The expiration of the one-year period following the date of the filing of the administrative adjustment request by the partnership or the amended Georgia income tax return by the partners, as the case may be.

(B) The expiration of the one-year period following the date of the filing of the administrative adjustment request by the partnership or the amended Georgia income tax return by the partners, as the case may be.

(g) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.

(g) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.
O.C.G.A. § 48-8-77 — GA Code / Title 48 / Chapter 8 / Section 48-8-77
Georgia Code Title 48. Revenue and Taxation § 48-8-77
Status: in_force

(a) This Code section shall not be construed to impose sales and use tax on any tangible personal property or service which was not subject to such tax prior to January 1, 2011.

(a) This Code section shall not be construed to impose sales and use tax on any tangible personal property or service which was not subject to such tax prior to January 1, 2011.

(b)(1) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser, or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller; (C) When subparagraph (A) or (B) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; (D) When subparagraph (A), (B), or (C) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; (E) When subparagraph (A), (B), (C), or (D) of this paragraph does not apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. (2) The lease or rental of tangible personal property, other than property identified in paragraph (3) or (4) of this subsection, shall be sourced as follows: (A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls. (B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. (C) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease. (3) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in paragraph (4) of this subsection, shall be sourced as follows: (A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations. (B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. (C) This subsection shall not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease. (4) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection, notwithstanding the exclusion of lease or rental in paragraph (1) of this subsection. As used in this paragraph, the term “ transportation equipment ” means any of the following: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce. (B) Trucks and truck-tractors with a Gross Vehicle Weight Rating of 10,001 pounds or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce. (C) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce. (D) Containers designed for use on and component parts attached or secured on the items set forth in subparagraph (A), (B), or (C) of this paragraph.

(b)(1) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser, or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller; (C) When subparagraph (A) or (B) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; (D) When subparagraph (A), (B), or (C) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; (E) When subparagraph (A), (B), (C), or (D) of this paragraph does not apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.

(b)(1) The retail sale, excluding lease or rental, of a product shall be sourced as follows:

(A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location;

(A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location;

(B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser, or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller;

(B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser, or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller;

(C) When subparagraph (A) or (B) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;

(C) When subparagraph (A) or (B) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;

(D) When subparagraph (A), (B), or (C) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith;

(D) When subparagraph (A), (B), or (C) of this paragraph does not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith;

(E) When subparagraph (A), (B), (C), or (D) of this paragraph does not apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.

(E) When subparagraph (A), (B), (C), or (D) of this paragraph does not apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.

(2) The lease or rental of tangible personal property, other than property identified in paragraph (3) or (4) of this subsection, shall be sourced as follows: (A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls. (B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. (C) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(2) The lease or rental of tangible personal property, other than property identified in paragraph (3) or (4) of this subsection, shall be sourced as follows:

(A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.

(A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.

(B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection.

(B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection.

(C) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(C) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(3) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in paragraph (4) of this subsection, shall be sourced as follows: (A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations. (B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection. (C) This subsection shall not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(3) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in paragraph (4) of this subsection, shall be sourced as follows:

(A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations.

(A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations.

(B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection.

(B) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection.

(C) This subsection shall not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(C) This subsection shall not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(4) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection, notwithstanding the exclusion of lease or rental in paragraph (1) of this subsection. As used in this paragraph, the term “ transportation equipment ” means any of the following: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce. (B) Trucks and truck-tractors with a Gross Vehicle Weight Rating of 10,001 pounds or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce. (C) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce. (D) Containers designed for use on and component parts attached or secured on the items set forth in subparagraph (A), (B), or (C) of this paragraph.

(4) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of paragraph (1) of this subsection, notwithstanding the exclusion of lease or rental in paragraph (1) of this subsection. As used in this paragraph, the term “ transportation equipment ” means any of the following:

(A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce.

(A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce.

(B) Trucks and truck-tractors with a Gross Vehicle Weight Rating of 10,001 pounds or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce.

(B) Trucks and truck-tractors with a Gross Vehicle Weight Rating of 10,001 pounds or greater, trailers, semitrailers, or passenger buses that are:

(i) Registered through the International Registration Plan; and

(i) Registered through the International Registration Plan; and

(ii) Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce.

(ii) Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce.

(C) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce.

(C) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce.

(D) Containers designed for use on and component parts attached or secured on the items set forth in subparagraph (A), (B), or (C) of this paragraph.

(D) Containers designed for use on and component parts attached or secured on the items set forth in subparagraph (A), (B), or (C) of this paragraph.

(c) For the purposes of paragraph (1) of subsection (b) of this Code section, the terms “ receive ” and “ receipt ” mean: (1) Taking possession of tangible personal property; (2) Making first use of services; or (3) Taking possession or making first use of digital goods, whichever comes first. The terms “ receive ” and “ receipt ” shall not include possession by a shipping company on behalf of the purchaser.

(c) For the purposes of paragraph (1) of subsection (b) of this Code section, the terms “ receive ” and “ receipt ” mean:

(1) Taking possession of tangible personal property;

(1) Taking possession of tangible personal property;

(2) Making first use of services; or

(2) Making first use of services; or

(3) Taking possession or making first use of digital goods, whichever comes first.

(3) Taking possession or making first use of digital goods, whichever comes first.

The terms “ receive ” and “ receipt ” shall not include possession by a shipping company on behalf of the purchaser.

(d)(1) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of advertising and promotional direct mail: (A) A purchaser of advertising and promotional direct mail may provide the seller with either: (i) A direct pay permit; (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; or (iii) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients; (B) If the purchaser provides the permit, certificate, or statement referred to in division (i) or (ii) of subparagraph (A) of this paragraph, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving advertising and promotional direct mail to which the permit, certificate, or statement applies. The purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and shall report and pay any applicable tax due; (C) If the purchaser provides the seller information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. In the absence of bad faith, the seller is relieved of any further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the delivery information provided by the purchaser; and (D) If the purchaser does not provide the seller with any of the items listed in subparagraph (A) of this paragraph, the sale shall be sourced according to Section 310.A.5 of the Streamlined Sales and Use Tax Agreement. The state to which the advertising and promotional direct mail is delivered may disallow credit for tax paid on sales sourced under this paragraph. (2) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of other direct mail: (A) Except as otherwise provided in this paragraph, sales of other direct mail are sourced in accordance with subparagraph (b)(1)(C) of this Code section; (B) A purchaser of other direct mail may provide the seller with either: (i) A direct pay permit; or (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; and (C) If the purchaser provides the permit, certificate, or statement referred to in paragraph (1) or (2) of this subsection, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving other direct mail to which the permit, certificate, or statement applies. Notwithstanding paragraph (1) of this subsection, the sale shall be sourced to the jurisdictions to which the other direct mail is to be delivered to the recipients and the purchaser shall report and pay applicable tax due. (3) For purposes of this subsection, the term: (A) “ Advertising and promotional direct mail ” means: (i) Printed material that meets the definition of direct mail, under Code Section 48-8-2 ; (ii) The primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this division, the term “ product ” means tangible personal property, a product transferred electronically, or a service. (B) “ Other direct mail ” means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational messages. Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental. (4)(A)(i) This paragraph shall apply to a transaction characterized under this chapter as the sale of services only if the service is an integral part of the production and distribution of printed material that meets the definition of direct mail. (ii) This paragraph shall not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing. (B) If a transaction is a bundled transaction that includes advertising and promotional direct mail, this subsection shall apply only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail. (C) Nothing in this paragraph shall limit any purchaser's: (i) Obligation for sales or use tax to any state to which the direct mail is delivered; (ii) Right under local, state, federal, or constitutional law, to a credit for sales or use taxes legally due and paid to other jurisdictions; or (iii) Right to a refund of sales or use taxes overpaid to any jurisdiction. (D) This subsection applies for purposes of uniformly sourcing direct mail transactions and does not otherwise impose requirements regarding the taxation of products that meet the definition of direct mail or to the application of sales for resale or other exemptions.

(d)(1) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of advertising and promotional direct mail: (A) A purchaser of advertising and promotional direct mail may provide the seller with either: (i) A direct pay permit; (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; or (iii) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients; (B) If the purchaser provides the permit, certificate, or statement referred to in division (i) or (ii) of subparagraph (A) of this paragraph, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving advertising and promotional direct mail to which the permit, certificate, or statement applies. The purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and shall report and pay any applicable tax due; (C) If the purchaser provides the seller information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. In the absence of bad faith, the seller is relieved of any further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the delivery information provided by the purchaser; and (D) If the purchaser does not provide the seller with any of the items listed in subparagraph (A) of this paragraph, the sale shall be sourced according to Section 310.A.5 of the Streamlined Sales and Use Tax Agreement. The state to which the advertising and promotional direct mail is delivered may disallow credit for tax paid on sales sourced under this paragraph.

(d)(1) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of advertising and promotional direct mail:

(A) A purchaser of advertising and promotional direct mail may provide the seller with either: (i) A direct pay permit; (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; or (iii) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients;

(A) A purchaser of advertising and promotional direct mail may provide the seller with either:

(i) A direct pay permit;

(i) A direct pay permit;

(ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; or

(ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; or

(iii) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients;

(iii) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients;

(B) If the purchaser provides the permit, certificate, or statement referred to in division (i) or (ii) of subparagraph (A) of this paragraph, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving advertising and promotional direct mail to which the permit, certificate, or statement applies. The purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and shall report and pay any applicable tax due;

(B) If the purchaser provides the permit, certificate, or statement referred to in division (i) or (ii) of subparagraph (A) of this paragraph, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving advertising and promotional direct mail to which the permit, certificate, or statement applies. The purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and shall report and pay any applicable tax due;

(C) If the purchaser provides the seller information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. In the absence of bad faith, the seller is relieved of any further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the delivery information provided by the purchaser; and

(C) If the purchaser provides the seller information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. In the absence of bad faith, the seller is relieved of any further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the delivery information provided by the purchaser; and

(D) If the purchaser does not provide the seller with any of the items listed in subparagraph (A) of this paragraph, the sale shall be sourced according to Section 310.A.5 of the Streamlined Sales and Use Tax Agreement. The state to which the advertising and promotional direct mail is delivered may disallow credit for tax paid on sales sourced under this paragraph.

(D) If the purchaser does not provide the seller with any of the items listed in subparagraph (A) of this paragraph, the sale shall be sourced according to Section 310.A.5 of the Streamlined Sales and Use Tax Agreement. The state to which the advertising and promotional direct mail is delivered may disallow credit for tax paid on sales sourced under this paragraph.

(2) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of other direct mail: (A) Except as otherwise provided in this paragraph, sales of other direct mail are sourced in accordance with subparagraph (b)(1)(C) of this Code section; (B) A purchaser of other direct mail may provide the seller with either: (i) A direct pay permit; or (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; and (C) If the purchaser provides the permit, certificate, or statement referred to in paragraph (1) or (2) of this subsection, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving other direct mail to which the permit, certificate, or statement applies. Notwithstanding paragraph (1) of this subsection, the sale shall be sourced to the jurisdictions to which the other direct mail is to be delivered to the recipients and the purchaser shall report and pay applicable tax due.

(2) Notwithstanding subsection (b) of this Code section, the following provisions shall apply to sales of other direct mail:

(A) Except as otherwise provided in this paragraph, sales of other direct mail are sourced in accordance with subparagraph (b)(1)(C) of this Code section;

(A) Except as otherwise provided in this paragraph, sales of other direct mail are sourced in accordance with subparagraph (b)(1)(C) of this Code section;

(B) A purchaser of other direct mail may provide the seller with either: (i) A direct pay permit; or (ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; and

(B) A purchaser of other direct mail may provide the seller with either:

(i) A direct pay permit; or

(i) A direct pay permit; or

(ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; and

(ii) An agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state; and

(C) If the purchaser provides the permit, certificate, or statement referred to in paragraph (1) or (2) of this subsection, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving other direct mail to which the permit, certificate, or statement applies. Notwithstanding paragraph (1) of this subsection, the sale shall be sourced to the jurisdictions to which the other direct mail is to be delivered to the recipients and the purchaser shall report and pay applicable tax due.

(C) If the purchaser provides the permit, certificate, or statement referred to in paragraph (1) or (2) of this subsection, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving other direct mail to which the permit, certificate, or statement applies. Notwithstanding paragraph (1) of this subsection, the sale shall be sourced to the jurisdictions to which the other direct mail is to be delivered to the recipients and the purchaser shall report and pay applicable tax due.

(3) For purposes of this subsection, the term: (A) “ Advertising and promotional direct mail ” means: (i) Printed material that meets the definition of direct mail, under Code Section 48-8-2 ; (ii) The primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this division, the term “ product ” means tangible personal property, a product transferred electronically, or a service. (B) “ Other direct mail ” means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational messages. Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental.

(3) For purposes of this subsection, the term:

(A) “ Advertising and promotional direct mail ” means: (i) Printed material that meets the definition of direct mail, under Code Section 48-8-2 ; (ii) The primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this division, the term “ product ” means tangible personal property, a product transferred electronically, or a service.

(A) “ Advertising and promotional direct mail ” means:

(i) Printed material that meets the definition of direct mail, under Code Section 48-8-2 ;

(i) Printed material that meets the definition of direct mail, under Code Section 48-8-2 ;

(ii) The primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this division, the term “ product ” means tangible personal property, a product transferred electronically, or a service.

(ii) The primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this division, the term “ product ” means tangible personal property, a product transferred electronically, or a service.

(B) “ Other direct mail ” means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational messages. Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental.

(B) “ Other direct mail ” means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes, but is not limited to:

(i) Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, and payroll advices;

(i) Transactional direct mail that contains personal information specific to the addressee including, but not limited to, invoices, bills, statements of account, and payroll advices;

(ii) Any legally required mailings including, but not limited to, privacy notices, tax reports, and stockholder reports; and

(ii) Any legally required mailings including, but not limited to, privacy notices, tax reports, and stockholder reports; and

(iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational messages.

(iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents including, but not limited to, newsletters and informational messages.

Other direct mail does not include the development of billing information or the provision of any data processing service that is more than incidental.

(4)(A)(i) This paragraph shall apply to a transaction characterized under this chapter as the sale of services only if the service is an integral part of the production and distribution of printed material that meets the definition of direct mail. (ii) This paragraph shall not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing. (B) If a transaction is a bundled transaction that includes advertising and promotional direct mail, this subsection shall apply only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail. (C) Nothing in this paragraph shall limit any purchaser's: (i) Obligation for sales or use tax to any state to which the direct mail is delivered; (ii) Right under local, state, federal, or constitutional law, to a credit for sales or use taxes legally due and paid to other jurisdictions; or (iii) Right to a refund of sales or use taxes overpaid to any jurisdiction. (D) This subsection applies for purposes of uniformly sourcing direct mail transactions and does not otherwise impose requirements regarding the taxation of products that meet the definition of direct mail or to the application of sales for resale or other exemptions.

(4)(A)(i) This paragraph shall apply to a transaction characterized under this chapter as the sale of services only if the service is an integral part of the production and distribution of printed material that meets the definition of direct mail. (ii) This paragraph shall not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing.

(4)(A)(i) This paragraph shall apply to a transaction characterized under this chapter as the sale of services only if the service is an integral part of the production and distribution of printed material that meets the definition of direct mail.

(4)(A)(i) This paragraph shall apply to a transaction characterized under this chapter as the sale of services only if the service is an integral part of the production and distribution of printed material that meets the definition of direct mail.

(ii) This paragraph shall not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing.

(ii) This paragraph shall not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental regardless of whether advertising and promotional direct mail is included in the same mailing.

(B) If a transaction is a bundled transaction that includes advertising and promotional direct mail, this subsection shall apply only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail.

(B) If a transaction is a bundled transaction that includes advertising and promotional direct mail, this subsection shall apply only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail.

(C) Nothing in this paragraph shall limit any purchaser's: (i) Obligation for sales or use tax to any state to which the direct mail is delivered; (ii) Right under local, state, federal, or constitutional law, to a credit for sales or use taxes legally due and paid to other jurisdictions; or (iii) Right to a refund of sales or use taxes overpaid to any jurisdiction.

(C) Nothing in this paragraph shall limit any purchaser's:

(i) Obligation for sales or use tax to any state to which the direct mail is delivered;

(i) Obligation for sales or use tax to any state to which the direct mail is delivered;

(ii) Right under local, state, federal, or constitutional law, to a credit for sales or use taxes legally due and paid to other jurisdictions; or

(ii) Right under local, state, federal, or constitutional law, to a credit for sales or use taxes legally due and paid to other jurisdictions; or

(iii) Right to a refund of sales or use taxes overpaid to any jurisdiction.

(iii) Right to a refund of sales or use taxes overpaid to any jurisdiction.

(D) This subsection applies for purposes of uniformly sourcing direct mail transactions and does not otherwise impose requirements regarding the taxation of products that meet the definition of direct mail or to the application of sales for resale or other exemptions.

(D) This subsection applies for purposes of uniformly sourcing direct mail transactions and does not otherwise impose requirements regarding the taxation of products that meet the definition of direct mail or to the application of sales for resale or other exemptions.

(e)(1) Except for the defined telecommunications service in paragraph (3) of this subsection, the sale of telecommunications service sold on a call-by-call basis shall be sourced to: (A) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or (B) Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located. (2) Except for the defined telecommunications service in paragraph (3) of this subsection, a sale of telecommunications service sold on a basis other than a call-by-call basis shall be sourced to the customer's place of primary use. (3) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with subsection (b) of this Code section; provided, however, that in the case of a sale of prepaid wireless calling service, the rule provided in subparagraph (b)(1)(E) of this Code section shall include as an option the location associated with the mobile telephone number. (4) The sale of an ancillary service is sourced to the customer's place of primary use.

(e)(1) Except for the defined telecommunications service in paragraph (3) of this subsection, the sale of telecommunications service sold on a call-by-call basis shall be sourced to: (A) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or (B) Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

(e)(1) Except for the defined telecommunications service in paragraph (3) of this subsection, the sale of telecommunications service sold on a call-by-call basis shall be sourced to:

(A) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or

(A) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or

(B) Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

(B) Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

(2) Except for the defined telecommunications service in paragraph (3) of this subsection, a sale of telecommunications service sold on a basis other than a call-by-call basis shall be sourced to the customer's place of primary use.

(2) Except for the defined telecommunications service in paragraph (3) of this subsection, a sale of telecommunications service sold on a basis other than a call-by-call basis shall be sourced to the customer's place of primary use.

(3) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with subsection (b) of this Code section; provided, however, that in the case of a sale of prepaid wireless calling service, the rule provided in subparagraph (b)(1)(E) of this Code section shall include as an option the location associated with the mobile telephone number.

(3) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with subsection (b) of this Code section; provided, however, that in the case of a sale of prepaid wireless calling service, the rule provided in subparagraph (b)(1)(E) of this Code section shall include as an option the location associated with the mobile telephone number.

(4) The sale of an ancillary service is sourced to the customer's place of primary use.

(4) The sale of an ancillary service is sourced to the customer's place of primary use.
O.C.G.A. § 48-11-23 — GA Code / Title 48 / Chapter 11 / Section 48-11-23
Georgia Code Title 48. Revenue and Taxation § 48-11-23
Status: in_force

(a) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of Code Section 48-11-22 .

(a) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of Code Section 48-11-22 .

(b) Any person who violates Code Section 48-11-22 , with the intent to evade the tax imposed by this chapter, shall, upon conviction, be subject to the following punishments: (1) If such person is transporting more than 20 but fewer than 60 cigars, more than 200 but fewer than 600 cigarettes or little cigars, more than six but fewer than 18 containers of loose or smokeless tobacco, more than six but fewer than 18 containers of alternative nicotine products, more than five vapor devices but fewer than 20 vapor devices, or more than 50 milliliters but fewer than 200 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor; (2) If such person is transporting 60 or more but fewer than 200 cigars, 600 or more but fewer than 2,000 cigarettes or little cigars, 18 or more but fewer than 60 containers of loose or smokeless tobacco, 18 or more but fewer than 60 containers of alternative nicotine products, 20 or more but fewer than 60 vapor devices, or 200 milliliters or more but fewer than 600 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor of a high and aggravated nature; or (3) If such person is transporting 200 or more cigars, 2,000 or more cigarettes or little cigars, 60 or more containers of loose or smokeless tobacco, 60 or more containers of alternative nicotine products, 60 or more vapor devices, or 600 milliliters or more of consumable vapor products, such person shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.

(b) Any person who violates Code Section 48-11-22 , with the intent to evade the tax imposed by this chapter, shall, upon conviction, be subject to the following punishments:

(1) If such person is transporting more than 20 but fewer than 60 cigars, more than 200 but fewer than 600 cigarettes or little cigars, more than six but fewer than 18 containers of loose or smokeless tobacco, more than six but fewer than 18 containers of alternative nicotine products, more than five vapor devices but fewer than 20 vapor devices, or more than 50 milliliters but fewer than 200 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor;

(1) If such person is transporting more than 20 but fewer than 60 cigars, more than 200 but fewer than 600 cigarettes or little cigars, more than six but fewer than 18 containers of loose or smokeless tobacco, more than six but fewer than 18 containers of alternative nicotine products, more than five vapor devices but fewer than 20 vapor devices, or more than 50 milliliters but fewer than 200 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor;

(2) If such person is transporting 60 or more but fewer than 200 cigars, 600 or more but fewer than 2,000 cigarettes or little cigars, 18 or more but fewer than 60 containers of loose or smokeless tobacco, 18 or more but fewer than 60 containers of alternative nicotine products, 20 or more but fewer than 60 vapor devices, or 200 milliliters or more but fewer than 600 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor of a high and aggravated nature; or

(2) If such person is transporting 60 or more but fewer than 200 cigars, 600 or more but fewer than 2,000 cigarettes or little cigars, 18 or more but fewer than 60 containers of loose or smokeless tobacco, 18 or more but fewer than 60 containers of alternative nicotine products, 20 or more but fewer than 60 vapor devices, or 200 milliliters or more but fewer than 600 milliliters of consumable vapor products, such person shall be guilty of a misdemeanor of a high and aggravated nature; or

(3) If such person is transporting 200 or more cigars, 2,000 or more cigarettes or little cigars, 60 or more containers of loose or smokeless tobacco, 60 or more containers of alternative nicotine products, 60 or more vapor devices, or 600 milliliters or more of consumable vapor products, such person shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.

(3) If such person is transporting 200 or more cigars, 2,000 or more cigarettes or little cigars, 60 or more containers of loose or smokeless tobacco, 60 or more containers of alternative nicotine products, 60 or more vapor devices, or 600 milliliters or more of consumable vapor products, such person shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.