GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 7. INCOME TAXES |
Article 5. CURRENT INCOME TAX PAYMENT |
Section 48-7-122. Nondeductibility to employer of tax deducted and withheld
Latest version.
- The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.
Ga. L. 1960, p. 7, § 28; Code 1933, § 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.