reglab/housing_qa huggingface dataset:
GA Code § 48-7-40.18 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.18. Tax Credits for Businesses Headquartered in State; Full-Time Jobs

  Any business enterprise, as defined in Code Section 48-7-40, executing an agreement pursuant to subsection (a) of Code Section 48-7-31.1 for purposes of paragraph (1) of subsection (d) of Code Section 48-7-31 shall be allowed, beginning in the taxable year in which it establishes its headquarters in this state or relocates its headquarters to this state, a tax credit calculated in the same amounts and under the same principles as the credit established by Code Section 48-7-40.17. Except as otherwise provided in this Code section, the credit established by the Code section shall be subject to the same definitions, limitations, and carry-forward provisions as the credit established by Code Section 48-7-40.17; provided, however, that the term "headquarters" means the principal central administrative office of such business enterprise; and provided, further, that for the first taxable year in which it is claimed, all or part of the credit established by this Code section may be applied against taxes imposed under this article for the taxable year immediately preceding that taxable year by amendment to a return or returns for such year.   The credit established by this Code section may be claimed by such business enterprise for new full-time jobs created in taxable years prior to the taxable year in which it establishes its headquarters in this state or relocates its headquarters to this state, where such jobs are in excess of those contained in such agreement and are located at such headquarters. Such jobs shall be deemed for purposes of such credit to have been created on the first day of the taxable year in which such business enterprise establishes its headquarters in this state or relocates its headquarters to this state. No credit in excess of $25 million may be claimed pursuant to the terms of this subsection.   The number of new full-time jobs to which this Code section shall be applicable shall be determined by comparing the monthly average of full-time jobs subject to Georgia income tax withholding for the taxable year with the corresponding average for the prior taxable year.     (Code 1981, §48-7-40.18, enacted by Ga. L. 2000, p. 1294, § 2; Ga. L. 2001, p. 4, § 48; Ga. L. 2002, p. 415, § 48; Ga. L. 2005, p. 60, § 48/HB 95.)   Editor's notes.   - Ga. L. 2000, p. 1294, § 3, not codified by the General Assembly, makes this Code section applicable to all taxable years beginning on or after January 1, 2001.
GA Code § 48-7-40.19 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.19. Diesel Particulate Emission Reduction Technology Equipment; Tax Credit

 Repealed by Ga. L. 2018, p. 113, § 3/SB 328, effective December 31, 2018.   Editor's notes.   - This Code section was based on Ga. L. 2000, p. 1090, § 2; Ga. L. 2018, p. 113, § 4/SB 328.
GA Code § 48-7-40.23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.23. Election to Count New Jobs on Calendar Year Basis

 Notwithstanding any provision to the contrary of Code Sections 48-7-40 and 48-7-40.1, business enterprises may apply to the commissioner to make a one-time election to calculate new full-time jobs on a calendar year rather than a taxable year basis for all jobs created during calendar year 2001. Such one-time election may be made by claiming job tax credits calculated on the basis set forth in Code Sections 48-7-40 and 48-7-40.1 in connection with any 2002 state income tax return filed after the effective date of this Code section. Such election will not change the taxable year of the business enterprise.    (Code 1981, §48-7-40.23, enacted by Ga. L. 2001, p. 984, § 10.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2001, Code Section 48-7-40.21, as enacted by Ga. L. 2001, p. 984, § 10, was redesignated as Code Section 48-7-40.23.
GA Code § 48-7-41 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-41. Basic Skills Education Program Credits

 Repealed pursuant to its own terms effective January 1, 2020.   Editor's notes.   - This Code section was based on Ga. L. 2015, p. 214, § 2/HB 63.
GA Code § 48-7-50 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-50. Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers' Federal Tax Returns

  An income tax return with respect to the tax imposed by this chapter shall be filed with the commissioner by every:   Resident who is required to file a federal income tax return for the taxable year;   Nonresident who has federal gross income from sources within this state;   Resident estate or trust that is required to file a federal income tax return;   Nonresident estate or trust that has federal gross income from sources within this state; and   Resident or nonresident who has taxable income subject to Georgia income tax for the taxable year who does not have taxable income subject to federal income tax for the same taxable year.     The commissioner may require each taxpayer by regulation to file with the return required by this chapter a copy of all or any part of the taxpayer's federal income tax return for the corresponding period.    (Code 1933, § 92-3201, enacted by Ga. L. 1971, p. 605, § 7; Code 1933, § 91A-3701, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 71; Ga. L. 1987, p. 191, § 3.)   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-7-51 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-51. Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection

 Every corporation subject to taxation under this chapter shall make a return stating specifically the items of its gross income and the deductions and credits allowed by this chapter. The income of two or more corporations shall not be included in a single return except with the express consent of the commissioner. When a receiver, trustee in bankruptcy, or assignee is operating the property or business of a corporation, the receiver, trustee, or assignee shall make returns for the corporation in the same manner and form as the corporation is required to make returns. Any tax due on the basis of returns made by a receiver, trustee, or assignee shall be collected in the same manner as if collected from the corporation of whose business or property he has custody and control.   (Ga. L. 1931, Ex. Sess., p. 24, § 25; Code 1933, § 92-3202; Ga. L. 1941, p. 210, § 9; Ga. L. 1943, p. 109, § 1; Code 1933, § 91A-3702, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-7-52 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-52. Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents

 Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be duly verified under oath and shall state with respect to each shareholder who is a resident of this state the name and address of each shareholder, the number of shares owned by the shareholder, and the amount of dividends paid to the shareholder.   (Ga. L. 1931, Ex. Sess., p. 24, § 29; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3206; Ga. L. 1935, p. 121, § 8; Code 1933, § 91A-3705, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-7-54 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-54. Electronic Filing for Nonindividual Taxpayers

 The commissioner may require any nonindividual taxpayer and any return preparer who prepares any return, report, or other document required to be filed by this chapter to electronically file any return, report, or other document required to be filed by this chapter when the federal counterpart of such return, report, or other document is required to be filed electronically pursuant to the Internal Revenue Code of 1986 or Internal Revenue Service regulations. The commissioner shall be authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to effectuate this Code section.    (Code 1981, §48-7-54, as enacted by Ga. L. 2008, p. 898, § 9/HB 1151; Ga. L. 2010, p. 895, § 3/HB 1138.)   Editor's notes.   - This Code section formerly pertained to returns of persons making payments to taxpayers and disallowance of unreported payments. The former Code section was based on Ga. L. 1931, Ex. Sess., p. 24, § 26; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3205; Ga. L. 1937, p. 109, § 13; Code 1933, § 91A-3704, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 19, and was repealed by Ga. L. 1988, p. 1380, § 1, effective April 11, 1988.
GA Code § 48-7-55 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-55. Required Questions on Returns for Individuals

 Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.   Editor's notes.   - This Code section was based on Ga. L. 1931, Ex. Sess., p. 24, § 56; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3208; Ga. L. 1969, p. 744, § 1; Code 1933, § 91A-3706, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-7-57 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-57. Penalty for Failure to File Timely Return; Rate; Maximum; Failure Due to Reasonable Cause; Reduction of Tax Due by Partial Payment, Credit, or Other Penalty; Applicability of Federal Return Extension to State Return

  In case of failure to file an income tax return on the date prescribed for the filing, such date to be determined with regard to any extension of time for filing, there shall be added to the amount of tax required to be shown on the return 5 percent of the amount of the tax if the failure is for not more than one month with an additional 5 percent for each additional month or fraction of a month during which the failure to file continues. No penalty shall be assessed pursuant to this Code section which exceeds in the aggregate 25 percent of the amount of the tax. No penalty shall be assessed pursuant to this Code section when it is shown that the failure is due to reasonable cause and not due to willful neglect.   For the purposes of this Code section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return.   With respect to any return, the amount of the addition under subsection (a) of this Code section shall be reduced by the amount of the addition under paragraph (1) of subsection (a) of Code Section 48-7-86 for any month to which an addition to tax applies under both subsection (a) of this Code section and paragraph (1) of subsection (a) of Code Section 48-7-86.   No penalty due to late filing shall be incurred by a taxpayer if the taxpayer attaches to his return a copy of an approved extension of time within which to file his federal income tax return which has been granted by the Internal Revenue Service and also files his state return within the period of time specified in the extension. In such instances, the taxpayer need not apply to the commissioner for an extension of time within which to file his state return.    (Ga. L. 1931, Ex. Sess., p. 24, § 34; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3211; Ga. L. 1937, p. 109, § 15; Ga. L. 1964, p. 453, § 1; Ga. L. 1969, p. 719, § 1; Ga. L. 1971, p. 671, § 1; Code 1933, § 91A-3709, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-7-57.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-57.1. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws

  A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by Article 2 of this chapter if:   The purported return:   Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or   Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and     The conduct described in paragraph (1) of this subsection is due to:   A position which is frivolous; or   A desire which appears on the purported return to delay or impede the administration of state income tax laws.       The penalty imposed by subsection (a) of this Code section shall be in addition to any other penalty provided by law.     (Code 1981, §48-7-57.1, enacted by Ga. L. 1984, p. 357, § 1; Ga. L. 2004, p. 410, § 5.)   Editor's notes.   - Ga. L. 1984, p. 357, § 2, not codified by the General Assembly, makes this Code section applicable with respect to returns filed after March 14, 1984.
GA Code § 48-7-58 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-58. Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of Taxable Income of Corporations Engaging in Improper Activities; Consideration of Potential Reasonable Profits

  When the commissioner has reason to believe that any taxpayer conducts his or her trade or business so as to evade taxes, distort directly or indirectly his or her true net income, or distort directly or indirectly the net income properly attributable to this state, whether by the arbitrary shifting of income, through price fixing, charges for service, or otherwise, as a result of which the net income is arbitrarily assigned to a person related to the taxpayer, the commissioner may require the facts as he or she deems necessary for the proper computation of the entire net income and the net income properly attributable to this state. In determining the computation, the commissioner shall consider the fair profit which would normally arise from the conduct of the trade or business. The commissioner shall by regulation provide when to apply this subsection.     Additionally, the commissioner may determine the amount of taxable income of any one or more corporations for a calendar or fiscal year when a corporation:   Subject to taxation under this chapter conducts its business in such manner as to benefit either directly or indirectly the members or stockholders of the corporation or any person interested in the business of the corporation by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained for the goods or commodities;   A substantial portion of whose capital stock is directly or indirectly owned by another corporation acquires and disposes of the products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income for either of the corporations; or   Directly or indirectly owning a substantial portion of the stock of another corporation acquires and disposes of the products of the corporation of which it so owns a substantial portion of the stock in such a manner as to create a loss or improper net income for either of the corporations.     In his or her determination, the commissioner shall consider the reasonable profits which, but for the arrangement or understanding, might or could have been obtained by the corporation or corporations subject to taxation under this chapter from dealing in such products, goods, or commodities.      (Ga. L. 1931, Ex. Sess., p. 24, § 31; Code 1933, § 92-3209; Code 1933, § 91A-3707, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2005, p. 159, § 18/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.'"    JUDICIAL DECISIONS
GA Code § 48-7-59 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-59. Examination of Federal Income Tax Returns

 Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.   (Ga. L. 1931, Ex. Sess., p. 24, § 47; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3215; Code 1933, § 91A-3710, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-7-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-61. Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties

  It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.   In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.    (Ga. L. 1931, Ex. Sess., p. 24, § 51; Code 1933, § 92-9914; Code 1933, § 91A-9932.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 112.)    JUDICIAL DECISIONS
GA Code § 48-7-62 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-62. Optional Taxpayer Contributions to the Georgia National Guard Foundation Through Income Tax Payment and Refund Process

  Each Georgia income tax return form for taxable years beginning on or after January 1, 2005, shall contain appropriate language, to be determined by the state revenue commissioner, offering the taxpayer the opportunity to contribute to the Georgia National Guard Foundation by donating either all or any part of any tax refund due, by authorizing a reduction in the refund check otherwise payable, or by contributing any amount over and above any amount of tax owed by adding that amount to the taxpayer's payment. The instructions accompanying the income tax return form shall contain a description of the purposes for which this fund was established and the intended use of moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to contribute to the foundation may designate such contribution as provided in this Code section on the appropriate income tax return form.   The Department of Revenue shall determine annually the total amount so contributed and shall transmit such amount to the Georgia National Guard Foundation. The Georgia National Guard Foundation is the nonprofit 501(c)(3) corporation whose purpose is to provide support to members of the Georgia Department of Defense.     (Code 1981, §48-7-62, enacted by Ga. L. 2005, p. 157, § 3/HB 282.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2005, "donating either" was substituted for "either donating" in the first sentence of subsection (a).   Editor's notes.   - Ga. L. 2005, p. 157, § 4/HB 282, not codified by the General Assembly, provides that this Code section shall be applicable to all taxable years beginning on or after January 1, 2005.
GA Code § 48-7-63 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 3 - Returns and Furnishing of Information|§ 48-7-63. Optional Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process

  Each Georgia income tax return form for taxable years beginning on or after January 1, 2007, shall contain appropriate language, to be determined by the commissioner, offering the taxpayer the opportunity to contribute to permitted stem cell research, as defined in Code Section 31-46-2, through the Georgia Commission for Saving the Cure by donating either all or any part of any tax refund due, by authorizing a reduction in the refund check otherwise payable, or by contributing any amount over and above any amount of tax owed by adding that amount to the taxpayer's payment. The instructions accompanying the income tax return form shall contain a description of the purposes for which the commission was established and the intended use of moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to contribute to the commission may designate such contribution as provided in this Code section on the appropriate income tax return form.   The Department of Revenue shall determine annually the total amount so contributed and shall transmit such amount to the Georgia Commission for Saving the Cure.     (Code 1981, §48-7-63, enacted by Ga. L. 2007, p. 473, § 3/SB 148; Ga. L. 2009, p. 8, § 48/SB 46.)   Editor's notes.   - Ga. L. 2007, p. 473, § 4(b)/SB 148, not codified by the General Assembly, provides that this Code section shall apply to all taxable years beginning on and after January 1, 2007.   Law reviews.   - For note on 2007 enactment of this Code section, see 24 Georgia St. U.L. Rev. 81 (2007).