reglab/housing_qa huggingface dataset:
GA Code § 48-7-113 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-113. Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment

 If more than the correct amount of tax, penalty, or interest is paid to the commissioner by an employer, the employer may file a claim for refund of the overpayment or may take credit for the overpayment against the tax reported on any quarterly return which the employer subsequently files. A refund or credit of the overpayment, however, shall be made only to the extent that the amount of overpayment exceeds the tax actually withheld and the penalty and interest on the tax. If more than the correct amount of tax, penalty, or interest is assessed and is not paid to the commissioner, the employer against whom the assessment is made may file a claim for abatement of the overassessment.   (Ga. L. 1960, p. 7, § 16; Code 1933, § 91A-3914, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).    RESEARCH REFERENCES
GA Code § 48-7-115 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-115. Time for Filing Estimated Income Tax by Individuals

  In general. Estimated tax required by Code Section 48-7-114 from an individual not regarded as a farmer or fisherman shall be filed with the commissioner on or before April 15 of the taxable year, except that if the requirements of subsection (b) of Code Section 48-7-114 are first met:   On or after April 1 and before June 1 of the taxable year, the estimated tax shall be filed on or before June 15 of the taxable year;   On or after June 1 and before September 1 of the taxable year, the estimated tax shall be filed on or before September 15 of the taxable year; or   On or after September 1 of the taxable year, the estimated tax shall be filed on or before January 15 of the succeeding year.     Farmers and fishermen. Estimated tax required by Code Section 48-7-114 from individuals whose estimated gross income from farming or fishing for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed, in lieu of the time prescribed in subsection (a) of this Code section, at any time on or before January 15 of the succeeding taxable year.   Short taxable years. In the application of this Code section to a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Code section the months which correspond to the months specified in this Code section.    (Ga. L. 1960, p. 7, § 19; Code 1933, § 91A-3917, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 77; Ga. L. 1988, p. 1380, § 4.)    RESEARCH REFERENCES
GA Code § 48-7-117 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-117. Estimated Income Tax by Corporations

  "Estimated tax" defined. For purposes of this Code section, the term "estimated tax" means the amount which the corporation estimates as the amount of income tax imposed by Code Section 48-7-21 less the amount which the corporation estimates as the sum of credits allowable by law against the tax.   In general. Every domestic and foreign corporation subject to taxation under Code Section 48-7-21 shall pay estimated tax for the taxable year if its net income for the taxable year as defined in Code Section 48-7-31 can reasonably be expected to exceed $25,000.00.    (Ga. L. 1963, p. 18, § 1; Code 1933, § 91A-3916, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1380, § 4.)    RESEARCH REFERENCES
GA Code § 48-7-118 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-118. Time for Filing Declarations of Estimated Income Tax by Corporations

 Reserved. Repealed by Ga. L. 1988, p. 1380, § 4, effective April 11, 1988.
GA Code § 48-7-119 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-119. Installment Payments of Estimated Tax by Corporations

 If the requirements of Code Section 48-7-117 are first met as shown in the left-hand column of the following table, then the estimated tax shall be due as shown in the remaining columns:   The following percentages of the estimated tax shall be paid on the fifteenth day of the: fourth sixth ninth twelfth month month month month of the of the of the of the taxable taxable taxable taxable  year   year   year   year  Before the first day of the fourth month of the taxable year 25 25 25 25 After the last day of the third month and before the first day of the sixth month of the taxable year 33 1/3 33 1/3 33 1/3 After the last day of the fifth month and before the first day of the ninth month of the taxable year 50 50 After the last day of the eighth month and before the first day of the twelfth month of the taxable year 100   (Ga. L. 1963, p. 18, § 3; Code 1933, § 91A-3920, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1380, § 4; Ga. L. 1989, p. 1110, § 1.)   Editor's notes.   - Ga. L. 1989, p. 1110, § 2, not codified by the General Assembly, provides that the amendments to this Code section by the Act shall apply to taxable years beginning on or after January 1 of the calendar year in which the Act takes effect.    RESEARCH REFERENCES
GA Code § 48-7-121 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-121. Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time

  As used in this Code section, the term:   "Final return" means the original income tax return filed by the taxpayer for the tax year or an amended return filed on or before the due date of the return without extensions. Such term does not include any other amended income tax return for the period or an estimated tax return.   "Income tax liability for a taxable year" means the taxpayer's income tax liability as calculated under Code Section 48-7-20 or 48-7-21 for the taxable year reduced (but not below zero) by all nonrefundable credits to which the taxpayer is entitled. Nonrefundable credits include any credit that is limited by the taxpayer's income tax liability or some percentage thereof.   "Other credits allowed by law" means only those income tax credits that are refundable, such as the credit for income tax withholding and the credit allowed by Code Section 48-7-28.1. Refundable credits do not include any credit that is limited by the taxpayer's income tax liability or some percentage thereof.     The amount of estimated tax paid under this article for any taxable year shall be allowed as a credit to the taxpayer against the taxpayer's income tax liability under Code Section 48-7-20 or 48-7-21 for the taxable year.   To the extent that the estimated tax credit, together with other credits allowed by law, is in excess of the taxpayer's income tax liability for a taxable year as shown on a final return filed by the taxpayer for that year, the overpayment shall be considered as taxes erroneously paid and shall be credited or refunded as provided in this subsection. The overpayment shall be credited to the taxpayer's estimated income tax liability for the succeeding taxable year unless the taxpayer claims a refund for the overpayment. The commissioner may consider any final return showing an overpayment as a claim for refund per se. An overpayment shall bear no interest if credit is given for the overpayment. Amounts refunded as overpayments shall bear interest at the rate provided in Code Section 48-2-35 but only after 90 days from the filing date of the final return showing the overpayment or 90 days from the due date of the final return, whichever is later.    (Ga. L. 1960, p. 7, § 23; Ga. L. 1963, p. 18, § 6; Ga. L. 1975, p. 156, § 5; Code 1933, § 91A-3922, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 777, § 3; Ga. L. 2005, p. 159, § 21/HB 488.)   Editor's notes.   - Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2005.'"    RESEARCH REFERENCES
GA Code § 48-7-122 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-122. Nondeductibility to Employer of Tax Deducted and Withheld

 The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.   (Ga. L. 1960, p. 7, § 28; Code 1933, § 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.)    RESEARCH REFERENCES
GA Code § 48-7-123 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-123. Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments

 The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.   (Ga. L. 1960, p. 7, § 24; Code 1933, § 91A-3927, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-7-124 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-124. Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction

 In the administration and enforcement of this article with respect to a taxpayer whose income may be subject to the current income tax payment laws of two or more tax jurisdictions, including this state, the commissioner may make reciprocal arrangements with the tax authorities of the other jurisdictions for the relief of the taxpayer from the multiple burden imposed by the operation of several current income tax payment laws.   (Ga. L. 1960, p. 7, § 29; Code 1933, § 91A-3925, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-7-125 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-125. Application of Article to Short Taxable Years

 The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner.   (Ga. L. 1960, p. 7, § 20; Code 1933, § 91A-3923, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-7-126 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 5 - Current Income Tax Payment|§ 48-7-126. Assessable Penalties and Interest

  Assessable as tax. The liabilities specified in this Code section shall be paid upon notice and demand by the commissioner and shall be assessed and collected in the same manner as are income taxes. Except as otherwise provided by law, any reference to "tax" imposed under this article shall be deemed also to refer to the liabilities specified in this Code section.   Failure to withhold tax. Any person required to deduct and withhold the tax imposed by Code Section 48-7-101 who, with respect to each wage payment to each employee, fails to deduct and withhold the required tax shall pay a penalty of $10.00 unless it is shown that the failure is due to reasonable cause and not to willful neglect. The penalty shall not exceed $10.00 quarterly for each employee with respect to whose wages the failure occurred.   Failure to file employer return or pay tax. If an employer fails to file within the prescribed time a return required under this article or fails to pay when due the tax required under this article, or both, unless it is shown that the failure is due to reasonable cause and not to willful neglect, there shall be assessed a penalty of $25.00 against any employer for each such failure plus 5 percent of the amount of the tax if the failure is for not more than one month and an additional 5 percent for each additional month or fraction of a month during which the failure continues. The penalty shall not exceed $25.00 plus 25 percent in the aggregate of the tax and in no event shall the penalty be less than $25.00. If any check or money order in payment of any amount is not paid when duly presented for payment, it shall constitute a failure to pay under this subsection.   Fraudulent withholding receipt. Any person required to furnish an employee with a withholding receipt required by Code Section 48-7-105 who willfully furnishes a false or fraudulent receipt shall for each such receipt be subject to a penalty of $50.00.   Interest. If the tax imposed by this article on employers is not paid on the date prescribed for payment in Code Section 48-7-103 and is not adjusted as authorized in Code Section 48-7-104, interest on the unpaid amount at the rate specified in Code Section 48-2-40 shall be paid for the period from the due date of the tax, irrespective of any extension of time for payment, until the date of payment. The interest shall be assessed and collected as part of the tax.   Failure of corporation to pay estimated tax. If a corporation fails to timely pay estimated tax, a penalty shall be assessed against the corporation in an amount equal to 5 percent of the Georgia income tax imposed on the corporation for the taxable year.    (Ga. L. 1960, p. 7, § 30; Ga. L. 1963, p. 18, § 7; Ga. L. 1975, p. 156, § 6; Code 1933, § 91A-3926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 23; Ga. L. 1988, p. 1380, § 6; Ga. L. 1991, p. 739, § 3.)    RESEARCH REFERENCES
GA Code § 48-7-140 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 6 - Local Income Taxes|§ 48-7-140. Prohibition of Local Income Taxes

 On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.    (Code 1981, §48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2010, "On or after May 20, 2010," was substituted for "On or after the effective date of this Code section" at the beginning of this Code section.    RESEARCH REFERENCES
GA Code § 48-7-160 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-160. Purposes

 The purpose of this article is to establish a policy and to provide a system whereby all claimant agencies and courts of this state in conjunction with the department shall cooperate in identifying debtors who owe money to the state through its various claimant agencies or courts and who qualify for refunds from the department. It is also the purpose of this article to establish procedures for setting off against any such refund the sum of any debt owed to the claimant agencies or courts. It is the intent of the General Assembly that this article be liberally construed to effectuate these purposes.   (Code 1933, § 91A-4101, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-7-162 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-162. Collection Remedy Additional

 The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law.   (Code 1933, § 91A-4103, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)
GA Code § 48-7-162.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-162.1. Submission of Debts Through Administrative Office of the Courts

  Submission of debts through the Administrative Office of the Courts shall be the sole manner through which debts owed to courts may be submitted to the department for collection under this article. The Administrative Office of the Courts shall be authorized to enter into written contracts for the performance of administrative functions and duties under this article by one or more administrative entities consisting of nonprofit Georgia corporations, except for a public utility, in existence on or before January 1, 2012, whose income is exempt from federal income taxation pursuant to Section 115 of the Internal Revenue Code of 1986, or third party vendors approved by the department.   Any claim submitted by a court through the Administrative Office of the Courts shall be subordinate to all claims submitted by claimant agencies.     (Code 1981, §48-7-162.1, enacted by Ga. L. 2014, p. 56, § 1/HB 1000.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2016, "Internal Revenue" was substituted for "Internet Revenue" in the second sentence of subsection (a).
GA Code § 48-7-163 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-163. Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee

  A claimant agency or the Administrative Office of the Courts may submit any debt or debts when each such debt is in excess of $25.00 to the department for collection through setoff under the procedures established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.   Upon request of a claimant agency or the Administrative Office of the Courts, the department shall set off any refund against the debt certified by the claimant agency or the Administrative Office of the Courts as provided in this article.   An administrative collection assistance fee shall be imposed on each such debt submitted by the Administrative Office of the Courts to the department to recover the costs incurred by the Administrative Office of the Courts and the department in collecting debts under this article. The fee shall be in addition to the debt to be set off and shall be fixed such that the proceeds of the fee shall not exceed the total direct and indirect costs to the Administrative Office of the Courts and the department for administering such debt setoff collection. In no event shall the amount of such fee exceed $20.00 per debt. The Administrative Office of the Courts shall reimburse the department from the proceeds of such fee based upon the actual costs incurred by the department. Such proceeds shall be retained and expended pursuant to Code Section 45-12-92.1.    (Code 1933, § 91A-4104, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2004, p. 148, § 2; Ga. L. 2014, p. 56, § 1/HB 1000.)
GA Code § 48-7-165 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-165. Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals

    If the claimant agency receives written application contesting the setoff or the sum upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the sum is valid according to the procedures established under Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.   A request for a hearing pursuant to the Internal Revenue Code to contest the collection of past-due support may be consolidated with a request for a hearing under paragraph (1) of this subsection. If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.     The hearing established by subsection (a) of this Code section shall be in lieu of a hearing before the department to determine the validity of the debt or the propriety of the setoff.   No issues which have been previously litigated shall be considered at the hearing.   Appeals from actions taken at the hearing allowed under this Code section shall be in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."    (Code 1933, § 91A-4106, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 1985, p. 785, § 11; Ga. L. 1986, p. 10, § 48; Ga. L. 2012, p. 318, § 11/HB 100; Ga. L. 2014, p. 56, § 1/HB 1000.)   Editor's notes.   - Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.   Law reviews.   - For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 70 (2012).
GA Code § 48-7-166 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 7 - Setoff Debt Collection|§ 48-7-166. Final Determination of Debt Due; Transfer From Escrow Account to Credit of Debtor's Account of Debt Due; Notice of Setoff; Refund of Excess; Disbursement of Funds

    Upon final determination of the amount of the debt due and owing by means of the hearing provided by Code Section 48-7-165 or by the taxpayer's default through failure to comply with subsection (c) of Code Section 48-7-164, the claimant agency shall remove the amount of the debt due and owing from the escrow account established pursuant to Code Section 48-7-164 and shall credit the amount to the debtor's obligation.   Upon final determination of the amount of the debt due and owing as provided by Code Section 48-7-165.1, or by the taxpayer's default through failure to comply with subsection (c) of Code Section 48-7-164, the Administrative Office of the Courts shall remove the amount of the debt due and owing from the escrow account established pursuant to Code Section 48-7-164 and shall credit the amount to the debtor's obligation.     Upon transfer of the debt due and owing from the escrow account to the credit of the debtor's account, the claimant agency or the Administrative Office of the Courts shall notify the debtor in writing of the finalization of the setoff. The department shall prepare a notice for use by the claimant agency or the Administrative Office of the Courts. Such notice shall include a final accounting of the refund which was set off, including the amount of the refund to which the debtor was entitled prior to setoff, the amount of the debt due and owing, the amount of the refund in excess of the debt which has been returned to the debtor by the department pursuant to Code Section 48-7-164, and the amount of the funds transferred to the claimant agency or the Administrative Office of the Courts pursuant to Code Section 48-7-164 in excess of the debt finally determined to be due and owing at a hearing held pursuant to Code Section 48-7-165 or 48-7-165.1, if such a hearing was held or the amount of the funds transferred to the Administrative Office of the Courts pursuant to Code Section 48-7-164 is in excess of the debt finally determined to be due and owing pursuant to Code Section 48-7-165.1 as determined in the filing of an appeal. At such time, the claimant agency or the Administrative Office of the Courts shall refund to the debtor the amount of the claimed debt originally certified and transferred to it by the department in excess of the amount of debt finally found to be due and owing.   Following finalization of the setoff pursuant to subsection (b) of this Code section, the Administrative Office of the Courts shall transfer the funds to the court. Any funds so transferred by the Administrative Office of the Courts shall be disbursed by the court in the same manner as if such funds had been originally collected by such court without having resorted to collection under this article.    (Code 1933, § 91A-4107, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)