GEORGIA CODE (Last Updated: August 20, 2013)

Section 48-12-1. Definition

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As used in this chapter, the term "federal filing date" means the date by which the federal estate tax return must be filed as required by the Internal Revenue Code.

Code 1933, § 92-3406, enacted by Ga. L. 1976, p. 624, § 5; Code 1933, § 91A-5701, enacted by Ga. L. 1978, p. 309, § 2.

                    
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