§ 48-7-50. Persons required to file returns; filing of copies of all or part of taxpayers' federal tax returns

§ 48-7-51. Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection

§ 48-7-52. Returns by corporations of information concerning dividend payments; oath; contents

§ 48-7-53. Partnership returns; contents; oath; "partnership" and "partner" defined

§ 48-7-54. Electronic filing for nonindividual taxpayers

§ 48-7-55. Required questions on returns for individuals

§ 48-7-56. Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns

§ 48-7-57. Penalty for failure to file timely return; rate; maximum; failure due to reasonable cause; reduction of tax due by partial payment, credit, or other penalty; applicability of federal return extension to state return

§ 48-7-57.1. Filing of returns which are frivolous or desire to impede the administration of state income tax laws

§ 48-7-58. Taxpayer activities distorting true net income; proper computation by commissioner; determination of taxable income of corporations engaging in improper activities; consideration of potential reasonable profits

§ 48-7-59. Examination of federal income tax returns

§ 48-7-60. Confidentiality of tax information; exceptions; authorized inspection by certain officials; conditions; furnishing information to local tax authorities; conditions; furnishing information to nonofficials; conditions; effect of Code section

§ 48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties

§ 48-7-62. Contributions to be Georgia National Guard Foundation

§ 48-7-63. Taxpayer contributions to permitted stem cell research through income tax payment and refund process