reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-6 - COMPLIANCE DIVISION › Subject 560-6-3 - FORMS (FORMS APPLICABLE TO ALL TAXES ADMINISTERED BY STATE REVENUE COMMISSIONER) › Rule 560-6-3-.01 - Notice to Appear. Form FS-11

Current through Rules and Regulations filed through June 27, 2024
This is a notice requiring a taxpayer to appear at a given
				 time and place, with records relating to his taxation, in order that his tax
				 liability may be determined and reported to the Commissioner for appropriate
				 action.
Ga. L. 1937-38, Extra
				 Secs, p. 77
et seq.
, as amended; Ga. Code Ann., Sec. 92-8405,
				 8406, 8409, 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-1 - REPEALED › Rule 560-7-1-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
; Ga. Code Sec. 92-3005: Ga. Code Sec.
				 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 84287; Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
; Ga. Code Sec. 92-3005; Ga. Code Sec.
				 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
; Ga. Code Sec. 92-3005; Ga. Code Sec.
				 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77 et, seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427; Ga. L. 1931, Extra Sess., p. 58
et seq.
; Ga. Code Sec.
				 92-3005; Ga. Code Sec. 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-3, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1931, Extra Sess., p. 58 et. seq.; Ga. Code
				 Sec. 92-3005; Ga. Code Sec. 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77 et. seq, as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427; Ga. L. 1931, Extra Sess., p. 58
et seq.
; Ga. Code Sec.
				 92-3005; Ga. Code Sec. 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77 et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427; Ga. L. 1931, Extra Sess., p. 58 et, seq.; Ga. Code. Sec. 92-3005; Ga.
				 Code. Sec. 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8405. 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code, sec. 92-3005; Ga. Code Sec.
				 92-3006.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8405, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code, Sec. 92-3005; Ga. Code, Sec.
				 92-3005.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-2 - ADMINISTRATION › Rule 560-7-2-.09 - Failure to Meet Tax Liability Grounds for Dismissal

Current through Rules and Regulations filed through June 27, 2024
(1) The failure, refusal or neglect of any
				employee of the Department of Revenue to timely file returns or pay timely any
				tax liability owed by him or her to the State of Georgia is misconduct and is
				considered to be conduct reflecting discredit on the Department warranting
				disciplinary action up to and including dismissal from employment.
(2) Each individual selected for employment
				with the Department of Revenue must furnish the Office of Human Resources with
				a statement certifying that to the best of his or her knowledge and belief he
				or she is not at the time indebted to the State of Georgia for any taxes and
				that he or she has filed a Georgia tax return for all years in which he or she
				was obligated by law to file such a return.
(3) Each present employee and each individual
				selected for employment will authorize the Department of Revenue to verify his
				or her compliance with tax laws.
(4) The Department of Revenue will conduct
				annual audits for employee tax compliance. Employees found to be non-compliant
				will be subject to disciplinary action up to and including dismissal from
				employment.
O.C.G.A. Secs.
				  48-2-12, 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.02 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) "Resident"
				shall mean the same as defined in O.C.G.A. §
									48-7-1.
(a) Any person who is or has become a
				resident of this State shall continue to be a resident for income tax purposes
				even though temporarily absent from the State, until he or she becomes a
				permanent resident of another State.
(b) When a taxpayer is not liable for Georgia
				income taxes for an entire year because of moving into this State or moving
				from this State, he or she shall include in his or her return only his or her
				income received while a resident of this State.
(c) In the case of members of the Armed
				Forces, the Service Members Civil Relief Act provides that a service member
				shall neither lose nor acquire a residence or domicile for purposes of taxation
				with respect to the income of the service member by reason of being absent or
				present in any tax jurisdiction of the United States solely in compliance with
				military orders. There are many cases, however, of service members coming into
				Georgia by reason of military orders, but who later decide to become a
				permanent resident of the State. There are other cases where service members
				have come into the State and purchased property for residential purposes,
				claiming homestead exemption for tax purposes, and notwithstanding the
				provisions of the Service Members Civil Relief Act, they would be considered
				residents of Georgia for income tax purposes and subject to the tax. There are
				other instances where service members have declared the intention of becoming
				and remaining residents of this State, in which cases they would be liable for
				Georgia income tax. Residence is a question of fact which must be determined in
				each case.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.03 - Election to Pay Tax at the Pass-Through Entity Level

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This rule provides
				guidance concerning the implementation and administration of the irrevocable
				election to pay tax at the Subchapter "S" corporation level and partnership
				level as provided by O.C.G.A. §
									48-7-21 and  O.C.G.A. §
									48-7-23, respectively.
(2)
Definitions.
(a) "Credit" means
				those credits provided by Article 2 of Chapter 7 of Title 48 of the O.G.G.A and
				Chapter 7A of Title 48 of the O.G.G.A.
(b) "Electing pass-through entity" means a
				pass-through entity which is qualified to make and has made the election to pay
				the tax levied by Chapter 7 of Title 48 at the entity level as provided by
				O.C.G.A. §
										48-7-21 or  O.C.G.A. §
										48-7-23.
(c) "Internal Revenue Code of 1986" means the
				same as defined in O.C.G.A. §
										48-1-2.
(d) "Owners" means the direct shareholders or
				partners of a pass-through entity that is eligible to make the
				election.
(e) "Pass-through entity"
				means a partnership or Subchapter "S" corporation.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.09 - Corporations and Organizations Exempt from Tax

Current through Rules and Regulations filed through June 27, 2024
(1) Request for exempt status:
(a) For taxable years beginning before
				January 1, 2008, any organization which is exempt from federal income taxation
				pursuant to Section 501(c), 501(d), 501(e), 664, or 401 of the Internal Revenue
				Code of 1986 and is requesting recognition of exemption from Georgia income tax
				under the provisions of O.C.G.A. §
										48-7-25 must file with the State Revenue Commissioner a copy of the determination
				letter received by such organization from the Internal Revenue Service, along
				with a completed Form 3605,"Application for Recognition of Exemption." Such
				request shall be made by an officer of the organization. Additional information
				may be required of the exempt organization, as the Commissioner deems
				reasonably necessary. However, those organizations which have exempt status in
				effect under Section 501(c), 501(d), 501(e), 664, or 401 of the Internal
				Revenue Code of 1986 on January 1, 1987, shall retain the exempt status unless
				such status is revoked as provided in O.C.G.A. §
										48-7-25 and  this rule.
1. For taxable years beginning
				on or after January 1, 2008, an organization which is exempt from federal
				income taxation pursuant to Section 501(c), 501(d), 501(e), 664, or 401 of the
				Internal Revenue Code of 1986 shall be deemed to have similar exempt status for
				purposes of Code Section
				 48-7-21.
				A copy of the Internal Revenue Service determination letter, along with a copy
				of all formation documents must be attached to the applicable, initial exempt
				organization tax return filed with the State of Georgia. Additionally, copies
				of the determination letter and all formation documents must also be retained
				by the organization and be available upon request.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.12 - Estates

Current through Rules and Regulations filed through June 27, 2024
(1) If a taxpayer
				has received an extension of time for filing his estate tax return with the
				Internal Revenue Service, a similar extension for Georgia is automatically
				granted. The taxpayer should attach a copy of the approved Federal extension to
				the Georgia copy of the return. Such extension shall not exceed six months from
				the original due date.
(2) If the
				decedent was a Georgia resident but the estate includes property outside the
				State or the decedent was not a resident of Georgia but the estate includes
				property within this State, the Georgia credit for state death taxes, except as
				provided by Chapter 12 of Title 48 of the O.C.G.A., is determined as follows:
				The gross value of property within Georgia is divided by the value of the
				entire gross estate. The value of Georgia property and the value of the entire
				gross estate should not be reduced by subtracting mortgages or indebtedness
				with respect to which the estate has personal liability or any other such
				charges against the estate. The resulting percentage is then multiplied by the
				total credit for state death taxes. That product is the amount due
				Georgia.
(3) Any legal
				representative of an estate required by Chapter 12 of Title 48 of the O.C.G.A.
				to file a duplicate of the United States Estate Tax Return with the State
				Revenue Commissioner must include a copy of all documents required for the
				Federal return. No Georgia estate tax filing is required for any estate with a
				date of death which occurred in a year for which the Internal Revenue Code does
				not allow a credit for state death taxes.
(4) Penalties:
(a) If the State copy of the estate tax
				return is filed after the Federal return and taxes are due Georgia, a penalty
				of 10% of the Georgia liability will be added to the amount owed.
(b) If the amount of taxes owed Georgia is
				increased through redetermination and the taxpayer does not pay the additional
				tax within 30 days of notice by the Commissioner, a penalty of 10% of the
				additional tax due will be added to the amount owed.
(c) If a taxpayer fails to file the
				additional documentation required by Chapter 12 of Title 48 of the O.C.G.A.
				showing an increase in the credit for state death taxes as determined by a
				Federal adjustment, a penalty of 10% of the additional tax will be added to the
				amount owed.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-3 - SUBSTANTIVE REGULATIONS › Rule 560-7-3-.13 - Consolidated Returns

Current through Rules and Regulations filed through June 27, 2024
(1)
Filing of Consolidated Returns.
(a)
Permission Required to File
				Consolidated.
Where a group of affiliated corporations file a
				consolidated income tax return for Federal income tax purposes, the members of
				this affiliated group may, pursuant to paragraph (2) of this regulation,
				petition the Commissioner for permission to file a consolidated return for
				Georgia income tax purposes.
(b)
Treatment of Corporations which were Previously Required to File.
Any Georgia consolidated group, which was previously required to file a
				consolidated return for taxable years beginning before January 1, 2005, must
				request permission pursuant to this regulation. However, if such group
				requested permission for a taxable year beginning on or after January 1, 2002,
				they are not required to request permission again.
(c)
When Required to Clearly and
				Equitably Reflect Income Attributable to Georgia
. The Commissioner may
				require members of a group of affiliated corporations that file a consolidated
				return for Federal income tax purposes to file a consolidated return for
				Georgia income tax purposes, but only when the Commissioner reasonably
				determines that:
1. The filing of separate
				Georgia income tax returns would not clearly and equitably reflect the income
				of the corporations attributable to property owned in Georgia, business done in
				Georgia, and income derived from sources within Georgia; and
2. The filing of a consolidated return would
				clearly and equitably reflect the income of the corporations attributable to
				property owned in Georgia, business done in Georgia, and income derived from
				sources within Georgia.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.03 - Withholding: Procedures Governing Excess Withholding Allowances.Amended

Current through Rules and Regulations filed through June 27, 2024
(1) These
				regulations set forth circumstances under which employers are required to
				submit withholding exemption certificates received from the employees and
				provide a procedure for declaring such certificates to be defective. Finally,
				after such certificates have been declared defective, these regulations provide
				a procedure by which the Commissioner specifies to an employee the basis upon
				which amounts of withholding are to be computed.
(2) An employer shall submit to the
				Commissioner a copy of any withholding exemption certificate furnished to the
				employer together with a copy of any written statement received from the
				employee in support of the claims made by the employee on the certificate
				received from the employee during the calendar quarter (even if not in effect
				at the end of the quarter) if the employee is employed by that employer on the
				last day of the calendar quarter and if:
(a)
				The total number of withholding dependency exemptions (within the meaning of
				Code Section
				 48-7-102)
				claimed on the certificate exceeds 14; or
(b) The employer has actual knowledge that
				the total number of withholding dependency exemptions (within the meaning of
				Code Section
				 48-7-102)
				claimed on the certificate exceeds the number of exemptions to which the
				employee is properly entitled; or
(c) The certificate indicates that the
				employee claims a status exempting the employee from withholding, and the
				exception provided by paragraph (3) does not apply.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.04 - Procedures Governing the Georgia Higher Education Savings Plan

Current through Rules and Regulations filed through June 27, 2024
(1)
Definitions.
(a)
Federal
				Adjusted Gross Income.
The term "federal adjusted gross income" means
				federal adjusted gross income, as defined in the United States Internal Revenue
				Code of 1986.
(b)
Georgia
				Higher Education Savings Plan.
The term "Georgia Higher Education
				Savings Plan" is defined as the plan that is established under Article 11 of
				Chapter 3 of Title 20 of the Official Code of Georgia Annotated for purposes of
				maintaining the Georgia Higher Education Savings Plan Trust and qualified
				tuition programs under Section 529 of the Internal Revenue Code.
(c)
Account Owner.
The term
				"account owner" is defined the same as it is defined in O.C.G.A. §
										20-3-632.
(d)
Separate or Single Return.
The term "separate or single return" is defined as a return which is filed
				using the filing status of married filing separate, head of household,
				qualifying widower, or single.
(e)
Qualified Withdrawals.
The term "qualified withdrawals" is defined
				as provided in O.C.G.A. §
										20-3-632.
(f)
Qualified Higher Education
				Expenses.
The term "qualified higher education expenses" is defined the
				same as it is defined in O.C.G.A. §
										20-3-632.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.05 - Deferred Income and Stock Options of Taxable Nonresidents

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this rule is to provide guidance regarding the
				administration of O.C.G.A. §
									48-7-1(11), as it applies to certain nonresidents rece iving income in the form of deferred
				compensation or income from the exercise of stock options.
(2)
Definitions.
(a)
Taxable Nonresident
. The
				term "taxable nonresident" means the same as defined in O.C.G.A. §
										48-7-1(11).
(b)
Incentive Stock Options
. The
				term "incentive stock options" means those stock options provided by Section
				422 of the Internal Revenue Code.
(c)
Employee Stock Purchase Plan
				Options
. The term "employee stock purchase plan options" means those
				stock options provided by Section 423 of the Internal Revenue Code.
(d)
Nonstatutory Stock Options.
The term "nonstatutory stock options" means those stock options that do not
				meet the requirements of, and are not governed by the rules of, Sections 421
				through 424 of the Internal Revenue Code.
(e)
Deferred Compensation.
The
				term "deferred compensation" means deferred compensation received from a
				nonqualified deferred compensation plan.
(f)
Nonqualified deferred compensation
				plan.
The term "nonqualified deferred compensation plan" means the same
				as it is defined in Internal Revenue Code Section 3121(v)(2).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 94-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 94-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 94-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 94-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 94-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-4 - NET TAXABLE INCOME (INDIVIDUAL) › Rule 560-7-4-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-5 - NET TAXABLE INCOME (CORPORATION) › Rule 560-7-5-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-5 - NET TAXABLE INCOME (CORPORATION) › Rule 560-7-5-.02 - Accounting Periods and Basis of Net Income

Current through Rules and Regulations filed through June 27, 2024
(1) The return of a taxpayer shall be made
				and the person's income computed for the person's taxable year, which means the
				fiscal year, or the calendar year if the person has not established a fiscal
				year. For purposes of this regulation, "person" means the same as is defined in
				O.C.G.A. §
									48-1-2.
				The term fiscal year means an accounting period of 12 months ending on the last
				day of any month other than December. No fiscal year will be recognized unless
				before its close it was definitely established as an accounting period by the
				taxpayer and the books of such taxpayer were kept in accordance therewith. A
				person having no such fiscal year must make the person's return on the basis of
				the calendar year. The annual accounting period constituting a taxable year
				shall in no case be a period longer than 12 months.
(2) It is recognized that no uniform method
				of accounting can be prescribed for all taxpayers, and the law contemplates
				that each taxpayer shall adopt such forms and systems of accounting as are in
				the person's judgment best suited to the person's purpose. Each taxpayer is
				required by law to make a return of the person's true income. The person must,
				therefore, maintain such accounting records as will enable the person to do
				so.
(3) The taxable year of a
				person shall be the same as the person's taxable year for Federal income tax
				purposes.
(4) A person's method of
				accounting must be the same for Georgia income tax purposes as for Federal
				income tax purposes. If the person is allowed or is required to change an
				accounting method for Federal income tax purposes, such accounting method for
				Georgia will automatically be changed.
O.C.G.A. §
											48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.01 - Elections.Amended

Current through Rules and Regulations filed through June 27, 2024
Elections under the Internal Revenue Code which individuals
				 make shall likewise be recognized for Georgia income tax purposes. The time and
				 manner of making each respective election as specified by the Internal Revenue
				 Code and the Federal regulations thereunder are recognized by Georgia.
(a) An exception to the general rule that the
				filing status of the Federal return, whether joint or separate, determines the
				filing status on the Georgia return is made if either husband or wife is a
				resident and the other is a non-resident with no Georgia income, or if husband
				and wife are non-residents with one having Georgia income. Such taxpayers shall
				file separate income tax returns in this State, in which event their tax
				liabilities shall be separate; each shall be entitled to only their own
				personal exemption, credit for dependent(s) other than spouse and personal
				deductions, and they shall compute their tax based upon married filing separate
				status.
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.02 - Meaning of Terms Used

Current through Rules and Regulations filed through June 27, 2024
(1)Any term used in these Regulations has the
				same meaning as when used in a comparable context in the laws of the United
				States or Regulations of the Internal Revenue Service, relating to Federal
				income taxes, unless a different meaning is clearly required or the term is
				specifically defined in the Georgia Code or Regulations. Any reference in these
				Regulations to the laws of the United States or to the Internal Revenue Code
				means the Internal Revenue Code, as the term is defined in O.C.G.A. §
									48-1-2, and judicial decisions thereunder.
(2) Insofar as is practicable the
				Commissioner shall apply and follow the administrative and judicial
				interpretations of the Federal Income Tax Law. When a provision of the Federal
				Income Tax Law is the subject of conflicting opinions by two or more Federal
				courts, the Commissioner shall follow the rule observed by the United States
				Commissioner of Internal Revenue until the conflict is resolved. Nothing
				contained in this section limits the right or duty of the Commissioner to audit
				the return of any taxpayer or to determine any fact relating to the tax
				liability of any taxpayer.
O.C.G.A. Secs.
				  48-1-2,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931. Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
as amended; (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs. 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931. Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs. 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess. pp. 77
et seq.
, as amended; (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs. 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs. 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-6 - ELECTIONS AND DEFINITIONS › Rule 560-7-6-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et
				 seq.
(Ga. Code Secs. 92-3005,
				 92-3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.01 - Credits Against Taxes

Current through Rules and Regulations filed through June 27, 2024
(1) A resident individual having income from
				property owned, personal services, business done, or other activities in other
				States, and who pays income tax in more than one other State, shall combine
				into a single item the total of such taxable income and tax paid in the other
				States to determine the allowable credit.
(2) The amount of income, amount of personal
				exemption, net taxable income, computation of tax, and the total tax shown as
				due and paid to other States must in each instance be in accordance with actual
				returns filed in such other states. Credits allowed by the other States reduce
				the tax paid in the other States and therefore reduce the amount eligible for
				the credit.
(3) The District of
				Columbia shall be considered a State for purposes of this credit.
O.C.G.A. Secs.
				  48-2-12,  48-7-28, 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.04 - Change of Taxable Year

Current through Rules and Regulations filed through June 27, 2024
(1) In the interest of uniformity, the
				Commissioner will not grant permission to change an accounting period unless
				the taxpayer also is granted permission and actually does change his accounting
				period for filing Federal income tax returns. If the taxpayer is granted
				permission by the Federal government to change his accounting period, then
				State permission is automatic provided the taxpayer attaches a copy of the
				written Federal permission to the first State return filed for the new
				period.
(2) When taxpayers change
				their accounting period they will be required to compute the tax on the first
				return by placing the income on an annual basis. In the case of a return for a
				period of less than 12 months on account of a change in accounting period, the
				net income on the return for such short period shall be placed on an annual
				basis by multiplying the amount thereof by 12 and dividing by the number of
				months in the short period. The tax is such part of the tax computed on such
				annual basis as the number of months in the period is of 12 months.
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.05 - Definition of the Term "Federal Jobs Tax Credit"

Current through Rules and Regulations filed through June 27, 2024
For purposes of the adjustment provided by O.C.G.A.
				 §§
									48-7-21(b)(9) 
				 and 
				  48-7-27(a)(3)(A), the term "federal jobs tax credit" shall include all those credits that, by
				 virtue of Section 280C(a) of the Internal Revenue Code of 1986, require the
				 disallowance for federal income tax purposes of a deduction for wages and
				 salaries.
O.C.G.A. Secs.
				  48-2-12,  48-7-21,  48-7-27.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.08 - Income and Expenses of Taxpayer Who Dies

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of
				this Rule is to provide guidance concerning the determination of taxable income
				of a taxpayer who dies.
(2) General
				Provisions.
(a) The final return of a
				decedent who dies during the taxable year shall be computed on the same method
				of accounting (cash or accrual) as was used by the taxpayer in the last income
				tax return filed by him with the State of Georgia within three years next
				preceding the date of death.
(b)
				The amount of all items of gross income in respect to a decedent which are not
				properly includable in respect to the taxable period in which falls the date of
				his death or a prior period shall be included in the gross income, for the
				taxable year when received of:
1. The estate
				of the decedent, if the right to receive the amount is acquired by the
				decedent's estate from the decedent;
2. The person who, by reason of the death of
				the decedent, acquires the right to receive the amount, if the right to receive
				the amount is not acquired by the decedent's estate from the decedent;
				or
3. The person who acquires from
				the decedent the right to receive the amount of bequest, devises, or
				inheritance, if the amount is received after a distribution by the decedent's
				estate of such right.
(c) If the decedent at the time of his death
				possessed installment obligations which were being reported on the installment
				basis, the unreported income on such obligations shall be included in the
				decedent's final return or the estate of the decedent in the same manner as
				provided by the Internal Revenue Code.
(d) If a deceased taxpayer has not filed a
				return with the State of Georgia within the three years next preceding the date
				of death the Commissioner may require that the return be filed on the cash
				basis.
(e) If any successor of a
				decedent is not a resident of this State he is considered for the purposes of
				this Rule a non-resident with income subject to tax in this state whether or
				not he is a nonresident subject to tax as defined in O.C.G.A. §
										48-7-30 and  regulations there under.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-3005, 92-3006, 92-8405, 92-8406, 92-8409,
				 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.25 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-7 - TAXES › Rule 560-7-7-.26 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
as amended (Ga. Code Ann., Secs. 92-8405,
				 8406, 8409, 8427); Ga. L. 1931, Extra Sess., p. 58
et seq.
(Ga. Code Ann., Secs. 92-3005, 3006).