reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86) › Section 48-7-80 - Time and place of payment of tax on basis of calendar or fiscal year

The total amount of tax imposed by this chapter on taxpayers other than corporations shall be paid to the commissioner on or before April 15 following the close of the calendar year. If the return of a taxpayer other than a corporation is made on the basis of a fiscal year, the tax shall be paid to the commissioner on or before the fifteenth day of the fourth month following the close of the fiscal year. However, in the case a taxpayer's return is allowed to be filed at a later date, pursuant to the Internal Revenue Code of 1986 as it existed on or after January 1, 2003, because the taxpayer has electronically filed returns, the date of payment shall be extended without interest and penalty to the date the return is allowed to be filed pursuant to the Internal Revenue Code of 1986 as it existed on or after January 1, 2003. The total amount of tax imposed by this chapter on corporations other than Georgia Subchapter "S" corporations shall be paid to the commissioner on or before April 15, following the close of the calendar year. If the return of a corporation other than a Georgia Subchapter "S" corporation is made on the basis of a fiscal year, the tax shall be paid to the commissioner on or before the fifteenth day of the fourth month following the close of the fiscal year. The total amount of tax imposed by this chapter on Georgia Subchapter "S" corporations shall be paid to the commissioner on or before March 15, following the close of the calendar year. If the return of a Georgia Subchapter "S" corporation is made on the basis of a fiscal year, the tax shall be paid to the commissioner on or before the fifteenth day of the third month following the close of the fiscal year.
Amended by 2016 Ga. Laws 313,§ 3, eff. 2/23/2016.
Added by 2003 Ga. Laws 187, § 4, eff. 5/31/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86) › Section 48-7-81 - Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period

(a)
If any amount of tax imposed by this chapter is not paid on or before the last date prescribed for payment, interest on the payment at the rate specified in Code Section
48-2-40
shall be paid for the period from the last date prescribed for payment to the date paid.
(b)
The last date prescribed for payment of the tax shall be determined without regard to any:
(1)
Extension of time for payment; or
(2)
Notice and demand for payment issued by reason of jeopardy prior to the last date otherwise prescribed for the payment.
(c)
If the amount of any tax imposed by this chapter is reduced by reason of a carry back of a net operating loss, the reduction in tax shall not affect the computation of interest under this Code section for the period ending with the last day of the taxable year in which the net operating loss arises.
(d)
Except as otherwise specifically provided by law:
(1)
Interest prescribed under this Code section shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as the tax. Any reference to the tax imposed by this chapter shall be deemed also to refer to interest imposed by this Code section on the tax;
(2)
No interest under this Code section shall be imposed on the interest provided by this Code section;
(3)
Interest shall be imposed under subsection (a) of this Code section on any assessable penalty, additional amount, or addition to the tax only if the assessable penalty, additional amount, or addition to the tax is not paid within ten days from the date of notice and demand for the payment. Interest shall be imposed only for the period from the date of the notice and demand to the date of payment; and
(4)
If notice and demand are made for the payment of any amount and if the amount is paid within ten days after the date of the notice and demand, interest under this Code section on the amount so paid shall not be imposed for the period after the date of the notice and demand.
(e)
Interest prescribed under this Code section may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86) › Section 48-7-83 - Action for collection of tax out of assets of dissolved corporation; procedure

Whenever any corporation has been dissolved or the assets of the corporation for any reason have passed entirely from the control of the corporation into the possession of its former stockholders or other persons without the payment of income taxes due the state, the commissioner shall have the right to bring action against any or all persons possessing the assets for the collection of any income taxes that may be due the state up to the value of the assets. If the assets have come into the possession of more than one person, each person shall have the right to prorate the amount of the tax according to the value of the assets coming into each person's possession.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86) › Section 48-7-84 - Actions in restraint of assessment or collection of income tax

No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86) › Section 48-7-85 - Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner's discretion

Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-100.1 - Withholding of income tax from retirement benefits of federal annuitants

The commissioner shall, not later than July 1, 1996, enter into an agreement with the federal Office of Personnel Management pursuant to
5 U.S.C. Section 8345
and its implementing regulations,
5 C.F.R. Sections 1901
through
1907
, for the withholding of state income tax from the retirement benefits of annuitants under the federal Civil Service Retirement and Disability Fund.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-102.1 - Withholding exemptions; rules and regulations; submission of certificates to commissioner

(a)
The commissioner shall have the power to make and publish reasonable rules and regulations:
(1)
Setting forth circumstances under which an employer shall be required to submit to the commissioner copies of withholding exemption certificates furnished to the employer by his employees;
(2)
Establishing a procedure by which the commissioner may notify an employer and employee that any withholding exemption certificate which has been submitted to the commissioner shall be considered defective for purposes of computing amounts of withholding under this article;
(3)
Establishing a procedure by which the commissioner may, after a withholding exemption certificate submitted to him has been determined to be defective, specify to an employer the basis upon which amounts of withholding under this article are to be computed; and
(4)
Governing any and all other matters reasonably considered by the commissioner to be appropriate in addressing those matters set forth in paragraphs (1) through (3) of this subsection.
(b)
For purposes of rules and regulations promulgated under the authority of subsection (a) of this Code section, the term "employer" may be defined by the commissioner to include an individual authorized by an employer to receive withholding exemption certificates, to make withholding computations, or to make payroll distributions.
(c)
Nothing in this Code section shall be construed to deny additional withholding allowances to an employee who can show that he will have additional deductions because he or his spouse has attained age 65 or is blind, large itemized deductions, deductible alimony payments, moving expenses, employee business expenses, retirement contributions, net losses, or tax credits.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-103 - Quarterly, monthly, and jeopardy returns; tax payments; forms

(a)
Every employer whose tax withheld or required to be withheld is $200.00 or less per month is required to file and remit payment to the department on or before the last day of the month following the end of the quarter.
(b)
(1)
Except as otherwise provided in subsection (a) of this Code section, every employer whose tax withheld or required to be withheld is $50,000.00 or less in the aggregate for the lookback period is required to file and remit payment to the department on or before the fifteenth day of the following month; provided, however, that the commissioner shall be authorized to promulgate rules and regulations to permit the filing of such returns on a quarterly basis.
(2)
Every employer whose tax withheld or required to be withheld exceeds $50,000.00 in the aggregate for the lookback period must remit the withheld taxes pursuant to paragraph (3) of subsection (f) of Code Section
48-2-32
and shall file returns pursuant to paragraph (1) of this subsection.
(3)
Notwithstanding any provision of this subsection to the contrary, for employers whose tax withheld or required to be withheld exceeds $100,000.00 for the payday, the taxes must be remitted by the next banking day.
(4)
For purposes of this subsection, the lookback period for each calendar year shall be the 12 month period which ended the preceding June 30.
(c)
If the commissioner has reason to believe that the collection of the tax required to be paid under this article is in jeopardy for any reason, he or she may require the employer to make a return and pay the required tax at any time.
(d)
The commissioner is authorized to prescribe forms and to promulgate rules and regulations which the commissioner deems necessary in order to effectuate this Code section and shall be authorized to permit the filing of returns or the remitting of payments thereunder on an annual basis if agreed to by the taxpayer.
Amended by 2005 Ga. Laws 19,§ 48, eff. 4/7/2005.
Amended by 2003 Ga. Laws 343, § 9, eff. 6/3/2003.
Amended by 2002 Ga. Laws 462, § 48, eff. 4/18/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-105 - Statements of wages paid and taxes withheld to employees; time; penalties; enforcement

(a)
Not later than January 31 in each year, each person required to withhold taxes as provided in this article shall furnish each employee for whom taxes have been withheld or to whom remuneration has been paid during the preceding calendar year a statement of wages paid and taxes withheld during the preceding calendar year. This subsection shall also apply with respect to Form 1099s.
(b)
If a statement required by subsection (a) of this Code section is not furnished to an employee by such date, the person required to furnish such statement shall be assessed a late penalty in the amount of:
(1)
Ten dollars per statement furnished up to 30 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $50,000.00;
(2)
Twenty dollars per statement furnished at least 31 calendar days, but not more than 210 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $100,000.00; or
(3)
Fifty dollars per statement furnished 211 calendar days or more after such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $200,000.00.
(c)
The commissioner may establish other dates when a person shall be required to furnish to each employee for whom taxes have been withheld or to whom remuneration has been paid during a prescribed period a statement of wages paid and taxes withheld during such prescribed period.
(d)
The commissioner shall provide by rule for the enforcement and implementation of this Code section.
Amended by 2019 Ga. Laws 280,§ 2, eff. 5/7/2019.
Amended by 2016 Ga. Laws 313,§ 4, eff. 2/23/2016.
See 2019 Ga. Laws 280, § 5.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-107 - Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms

(a)
Each return shall be signed by or for the employer required to deduct and withhold the tax under this article and shall contain or be verified by a written declaration that the return is made under the penalties for false swearing. The return shall be signed and verified by the employer, by a person having control of the payment of wages for the employer, or by a person authorized to make the return for the employer. The fact that a name appears to be signed to a return shall be prima-facie evidence that the name was actually signed by the person named. The fact that a person appears to have signed for an employer shall be prima-facie evidence that the person was authorized to sign for the employer.
(b)
The commissioner, as far as possible, shall furnish employers, regularly and without application, copies of the prescribed forms required to be used under this article. No employer is excused from making a return or furnishing a receipt by the fact that no forms had been furnished to the employer.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-109 - Effect as to employer's liability of employee's payment of tax not deducted and withheld; effect on employee's income tax liability resulting from employer's failure to withhold tax

(a)
If the employer fails to deduct and withhold the required tax in violation of this article and thereafter the income tax liability of the employee under Code Section
48-7-20
, against which the amount, if withheld, would have been a credit, is paid by the employee, the tax required to be deducted and withheld shall not be collected from the employer. This Code section in no way shall relieve the employer from the liability for any penalties or additions to the tax otherwise applicable with respect to such failure.
(b)
The income tax liability of an employee shall in no way be affected by the failure of his employer to withhold the tax required under this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-109.1 - Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article

(a)
Whenever an employer required to deduct and withhold taxes as required under this article fails, at the time and in the manner prescribed by law or regulation, to deduct and withhold, collect, account truthfully for, or pay over to the commissioner the amount of taxes due as required by this article, upon being notified of the failure by the commissioner by notice served upon him, personally or by registered or certified mail or statutory overnight delivery addressed to his last known address, he shall comply with the requirement of special accounting as set forth in subsection (b) of this Code section.
(b)
Beginning at the time of service upon him of the notice provided for in subsection (a) of this Code section, the employer shall deduct and withhold the tax required under this article and, not later than the second banking day after any amount of such tax is deducted and withheld, shall:
(1)
Deposit the tax in a special and separate account in any state or national bank designated as a state depository and keep the amount of such taxes in such account until payment over to the commissioner or to the department. Each such account shall be a special fund in trust for the state payable only to the commissioner or the department; or
(2)
Purchase a postal money order or other certified or bankable paper for such amount, payable only to the commissioner or the department. The order or paper shall be handled and dealt with under such rules and regulations as the commissioner may prescribe.
(c)
Whenever the commissioner is satisfied that the special accounting prescribed under subsections (a) and (b) of this Code section is no longer necessary to effect future compliance with law or regulations, he may cancel the notice requiring compliance with subsection (b) of this Code section at such time and under such conditions as he may specify.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-110 - Effect of employer's voluntary compliance with requirements of article as to admission of doing business in state

The fact of an employer's voluntary compliance with the requirements of this article shall not of itself constitute any admission that the employer is doing business within this state for any other purpose, but it shall be taken as conferring jurisdiction upon this state for purposes of collecting amounts withheld under this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-111 - Employer's records; contents; period of preservation

(a)
Each employer required to deduct and withhold taxes under this article shall keep accurate records of all remuneration paid to his employees, including, but not limited to, remuneration paid in forms other than cash. The records shall contain the information required by rules issued by the commissioner.
(b)
The records required to be kept pursuant to subsection (a) of this Code section and records relating to refunds shall be preserved and maintained for a period of at least four years after the date the tax to which they relate becomes due or the date the tax is paid, whichever is later.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-114 - Estimated income tax by individuals; procedures

(a)
"Estimated tax" defined.
For purposes of this Code section, the term "estimated tax" means the amount which the individual estimates as the amount of income tax imposed by Code Section
48-7-20
less the amount which the individual estimates as the sum of credits allowable by law against the tax.
(b)
Requirement of estimated tax.
Except as otherwise provided in subsection (d) of this Code section, every resident individual and every taxable nonresident individual shall file his or her estimated tax for the current taxable year if he or she can be reasonably expected to be required to file a Georgia income tax return for the current taxable year and his or her gross income can reasonably be expected to:
(1)
Include more than $1,000.00 from sources other than wages as defined in paragraph (10) of Code Section
48-7-100
; and
(2)
Exceed:
(A)
One thousand five hundred dollars if the individual is single or the individual is married and not living with his or her spouse or the individual is married and expects to claim only $1,500.00 of the marital exemption; or
(B)
Three thousand dollars if the individual is married and living with his or her spouse and expects to claim the full marital exemption.
(c)
Return as estimated tax.
If on or before January 31 of the succeeding taxable year or, in the case of an individual referred to in subsection (b) of Code Section
48-7-115
, relating to income from farming and fishing, on or before March 1 of the succeeding taxable year, the taxpayer files a return for the taxable year for which the estimated tax is required and pays in full the amount computed on the return as payable and the estimate is not required to be filed during the taxable year but is required to be filed on or before January 15, then the return shall be considered as the estimate.
(d)
Exemptions.
This Code section shall not apply to an individual in a given tax year if:
(1)
The sum of the allowable credits shown on the individual's income tax return for the tax year exceeds the individual's tax liability shown on the return before the tax liability is reduced by the amount of the allowable credits; and
(2)
The individual reasonably expected at the time estimated tax was otherwise required to be filed with respect to the tax year that the conditions of paragraph (1) of this subsection would be met for the tax year.
(e)
(1)
Applicability to fiduciaries.
With respect to taxable years beginning on or after January 1, 1988, fiduciaries shall be subject to all requirements of this article in the same manner as individuals, except as provided in paragraph (2) of this subsection.
(2)
This Code section shall not apply with respect to any taxable year ending before the date two years after the date of the decedent's death in the case of:
(A)
The estate of such decedent; or
(B)
A testamentary trust as defined in IRC Section 6654(l)(2)(B).
Amended by 2012 Ga. Laws 687,§ 1, eff. 5/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-115 - Time for filing estimated income tax by individuals

(a)
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:
(1)
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;
(2)
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
(3)
On or after September 1 of the taxable year, the estimated tax shall be filed on or before January 15 of the succeeding year.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-117 - Estimated income tax by corporations

(a)
"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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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 month of the taxable
year
sixth month of the taxable
year
ninth month of the taxable
year
twelfth month of the taxable
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
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-121 - Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time

(a)
As used in this Code section, the term:
(1)
"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.
(2)
"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.
(3)
"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.
(b)
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.
(c)
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.
Added by 2005 Ga. Laws 31,§ 21, eff. 4/12/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 5 - CURRENT INCOME TAX PAYMENT (§§ 48-7-100 — 48-7-129) › Section 48-7-126 - Assessable penalties and interest

(a)
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.
(b)
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.
(c)
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.
(d)
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.
(e)
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.
(f)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 6 - ABOLISHMENT OF LOCAL INCOME TAX (§ 48-7-140) › Section 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.
Added by 2010 Ga. Laws 382,§ 2, eff. 5/20/2010.
Former Article repealed by 2010 Ga. Laws 382,§ 1, eff. 5/20/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 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.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 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.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-162.1 - Submission of debts through Administrative Office of the Courts

(a)
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.
(b)
Any claim submitted by a court through the Administrative Office of the Courts shall be subordinate to all claims submitted by claimant agencies.
Added by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-163 - Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee

(a)
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.
(b)
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.
(c)
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
.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
Amended by 2004 Ga. Laws 450, § 2, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-165 - Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals

(a)
(1)
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.
(2)
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.
(b)
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.
(c)
No issues which have been previously litigated shall be considered at the hearing.
(d)
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."
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
Amended by 2012 Ga. Laws 609,§; 11, eff. 1/1/2013.
See 2012 Ga. Laws 609, §; 16.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 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

(a)
(1)
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.
(2)
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.
(b)
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.
(c)
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.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-167 - Effect of setoff on refund

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
Added by 2010 Ga. Laws 507,§ 27, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-168 - Priority of department over claimant agencies for collection by setoff

The department has priority pursuant to subsection (c) of Code Section
48-2-35
over every claimant agency and the Administrative Office of the Courts for collection by setoff under this article.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-169 - Authorization of commissioner to prescribe forms and promulgate rules and regulations

The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170) › Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170) › Section 48-7-170 - Confidentiality exemption; providing of necessary information by commissioner to claimant agencies; nondisclosure of information by employees or prior employees of agencies; penalties

(a)
Notwithstanding Code Section
48-7-60
, which prohibits disclosure by the department of the contents of taxpayer records or information, and notwithstanding any other confidentiality statute, the commissioner may provide to a claimant agency or the Administrative Office of the Courts all information necessary to accomplish and effectuate the intent of this article.
(b)
The information obtained by a claimant agency or the Administrative Office of the Courts from the department in accordance with this article shall retain its confidentiality and shall only be used by a claimant agency or the Administrative Office of the Courts in the pursuit of its debt collection duties and practices. Any employee or prior employee of any claimant agency or the Administrative Office of the Courts who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the department.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 7A - TAX CREDITS (§§ 48-7A-1 — 48-7A-3) › Section 48-7A-1 - [Repealed] Legislative findings and purposes

Repealed and reserved by 2010 Ga. Laws 679,§ 4, eff. 7/1/2010.