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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 7. INCOME TAXES |
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Article 1. GENERAL PROVISIONS |
| § 48-7-1. Definitions |
| § 48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty |
| § 48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty |
| § 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns under this chapter; penalty |
| § 48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00 |
| § 48-7-6. License or registration extensions for National Guard members and reservists on active duty. |
REFS & ANNOS
TITLE 48 Chapter 7 Article 1 NOTE
RESEARCH REFERENCES
ALR. --Bond or warrant of governmental subdivision as subject of taxation or exemption, 26 ALR 547; 44 ALR 510.
Tax computed upon aggregate income of husband and wife who make joint return as apportionable in respect of liability for its payment, 104 ALR 430.
Retroactive effect of income tax, 109 ALR 523; 118 ALR 1153.
Income tax in respect of corporate earnings returned to stockholding customers in proportion to business transacted, 109 ALR 969.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Valuation of gift property for purposes of gift tax, 60 ALR2d 1304.
Exclusion of meals and lodging from gross income under "convenience of the employer" rule, 84 ALR2d 1215.
What constitutes "reasonable cause" under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to "reasonable cause," 29 ALR4th 413.
ALR. --Bond or warrant of governmental subdivision as subject of taxation or exemption, 26 ALR 547; 44 ALR 510.
Tax computed upon aggregate income of husband and wife who make joint return as apportionable in respect of liability for its payment, 104 ALR 430.
Retroactive effect of income tax, 109 ALR 523; 118 ALR 1153.
Income tax in respect of corporate earnings returned to stockholding customers in proportion to business transacted, 109 ALR 969.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Valuation of gift property for purposes of gift tax, 60 ALR2d 1304.
Exclusion of meals and lodging from gross income under "convenience of the employer" rule, 84 ALR2d 1215.
What constitutes "reasonable cause" under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to "reasonable cause," 29 ALR4th 413.