O.C.G.A. § 48-10-16 (2019)
[Reserved]
11. Taxes on Tobacco and Vaping Products, 48-11-1 through 12. Estate Tax, 48-12-1. 13. Specific, Business, and Occupation Taxes, 48-13-1 through 14. Grants and Special through 48-14-4.
Revenue Disbursements, 48-14-1 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11. 16. Tax Amnesty Program, 48-16-1 through 48-16-12. 16A. Property Tax Amnesty Program, 48-16A-1 through 48-16A-10. 17. Redesignated, 48-17-1 through 48-17-17. 18. Certified Capital Companies, 48-18-1 through 48-18-9. [Repealed].
this title), see 31 Mercer L. Rev. 217 (1979). For article discussing ad valorem taxation and interest in real property in Georgia, prior to the enactment of the Georgia Public Revenue Code, T. 48, see 31 Mercer L. Rev. 293 (1979). For article, “Reflections on the Revenue Act of 1978 and Future Tax Policy,” see 13 Ga. L. Rev. 687 (1979). For annual survey on state and local taxation, see 36 Mercer L. Rev. 307 (1984). For article surveying state and local tax law, see 37 Mercer L. Rev. 361 (1985). For annual survey of state and local taxation, see 40 Mercer L. Rev. 357 (1988). For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990). For article, “Revenue and Taxation: Sales and Use Taxes,” see 29 Ga. St. U.L. Rev. 112 (2012). For article, “Simplexity: Plain Language and the Tax Law,” see 66 Emory L.J. 189 (2017). For article, “The Offshore Tax Enforcement Dragnet,” see 67 Emory L.J. 655 (2018). For article, “America’s (D)evolving Childcare Tax Laws,” see 53 Ga. L. Rev. 1093 (2019). For article, “Taxation of Settlement Payments,” see 25 Ga. St. B.J. 19 (Oct. 2019). For article, “Borrowing from Millennials to Pay Boomers: Can Tax Policy Create Sustainable Intergenerational Equity,” see 36 Ga. St. U.L. Rev. 799 (2020). For note, “Pay Toll with Coins: Looking Back on FBAR Penalties and Prosecutions to Inform the Future of Cryptocurrency Taxation,” see 55 Ga. L. Rev. 359 (2020).
Annotations
Editor’s notes. Ga. L. 1978, p. 309, et seq., enacted a recodification of the revenue laws for the state. Section 1 of the Act provides that the intent of the General Assembly was to provide for a general recodification of revenue laws, to omit obsolete and duplicative provisions, to make uniform administrative provisions where uniformity was possible without major substantive change, and to use simple understandable English in the revenue laws. The section further provides that it was not the intent of the General Assembly to make any substantive change in the revenue laws of this state as the laws existed prior to January 1, 1980, except as expressly provided in the reenactment. Law reviews. For article surveying taxpayers’ remedies in Georgia, see 1 Ga. B. J. 19 (1939). For article discussing application of the principle that he who would have equity must do equity to taxpayer’s suits, see 7 Ga. St. B.J. 305 (1971). For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For article surveying provisions of the Public Revenue Code, former Code 1933, T. 92 (see this title), see 14 Ga. St. B. J. 156 (1978). For article, “A Practical Guide to State Tax Practice,” see 15 Ga. St. B. J. 74 (1978). For article surveying judicial decisions affecting Georgia’s state and local taxation laws, decided under the prior Public Revenue Code, Code 1933, Title 92 (see
For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021). For article, “SB 6: The Review, Cre-
ation, and Extension of Georgia Tax Credits and Deductions,” see 38 Ga. St. U.L. Rev. 167 (2021).
JUDICIAL DECISIONS citizens are to be construed most strongly against the government, and in favor of their subjects or citizens, and their provisions are not to be extended, by implication, beyond the clear import of the language used. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765, 1930 Ga. LEXIS 374 (1930) (decided under Ga. L. 1929, p. 58). When taxpayer’s remedies do not expressly include action at law, such action does not lie. - When the General Assembly authorizes a tax for governmental purposes and provides an adequate remedy for the tax’s collection by administrative officers, the necessary intent is that the collection of the tax is exclusively confined to that administrative department of the government, and when the statute undertakes to provide remedies for the collection of taxes, and those given do not embrace an action at law, a common-law action for the recovery of taxes as a debt will not lie. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733, 1936 Ga. LEXIS 443 (1936) (decided under former Code 1933, T. 92). Court of equity has no power to foreclose lien and order sale. - Power to levy and collect taxes is exclusively a legislative function, and unless authorized by statute, a court of equity is without power to foreclose a lien for taxes and order a sale of the property. No such power having been conferred by statute on a court of equity in this state, a court errs in decreeing that land be sold by the sheriff for the payment of state and county taxes. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733, 1936 Ga. LEXIS 443 (1936) (decided under former Code 1933, T. 92).
Editor’s notes. - In light of the similarity of the statutory provisions, decisions under former Ga. L. 1929, p. 58 and former Code 1933, T. 92, which was subsequently repealed but was succeeded by provisions in this title, are included in the annotations for this title. Revenue laws to be construed in favor of taxpayer. - Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are not, therefore, to be liberally construed. Hence, whenever there is a just doubt, that doubt should absolve the taxpayer from the burden. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765, 1930 Ga. LEXIS 374 (1930) (decided under Ga. L. 1929, p. 58). Effect upon local laws. - The 1978 Georgia Public Revenue Code, Ga. L. 1978, p. 309, did not repeal by implication a local Act authorizing a city and county to contract for a consolidated board of tax assessors, and a later statute repealing the local Act was not void. Chatham County v. Hussey, 267 Ga. 895, 485 S.E.2d 753. Revenue laws require strict construction. - Statutes which impose restrictions upon trade or common occupations, and which levy an excise or tax upon those trades or occupations, must be construed strictly. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765, 1930 Ga. LEXIS 374 (1930) (decided under Ga. L. 1929, p. 58). Revenue laws are not to be extended by implication. - Statutes levying duties or taxes upon subjects or
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - In light of the similarity of the statutory provisions, opinions under former Code 1933, T. 92, which was subsequently repealed but was
succeeded by provisions in this title, are included in the annotations for this title. Transaction must have object other than tax evasion. - While ordinarily
motive is not controlling in a transaction planned for tax avoidance purposes, the rule is subject to an exception. There must be some authentic object other than the
defeat of a tax. 1962 Ga. Op. Att’y Gen. 558 (decided under former Code 1933, T. 92).
RESEARCH REFERENCES ALR. Validity
of
statutory
based on population - tax statutes, 98 A.L.R.3d 1083.
classifications
CHAPTER 7 INCOME TAXES Article 1
Sec.
General Provisions Sec.
Definitions. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty. Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty. Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00. License or registration extensions for National Guard members and reservists on active duty.
Article 2
Imposition, Rate, Computation, Exemptions, and Credits
Individual tax rates; credit for withholding and other payments; applicability to estates and trusts. Tax refund credit for qualified taxpayers filing in the 2021 tax year. Tax refund credit for qualified taxpayers filing in the 2022 tax year. Taxation of corporations. Compensation paid by taxpayer disallowed as business expense. Taxation of fiduciaries, estates, and trusts; rate; taxable net income; computation; exemptions; determination of taxable year; tax as charge against estate or trust.
Taxation of partnerships. Nonresident members of resident partnerships; resident members of nonresident partnerships; profits; distributive shares; taxability. Exempt corporations and organizations; eligibility for and revocation of exempt status; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments. Personal exemptions. (Effective until January 1, 2025.) Computation of taxable net income. (Effective January 1, 2025.) Computation of taxable net income. Tax credits for taxpayers electing certain itemized nonbusiness deductions. Reciprocity. Tax repayments and benefits. Employer social security credits. Expenses from transactions with related members. Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations. (Reserved effective December 31, 2029.) Tax credits for rural physicians. Tax credits for retrofitting certain single- family homes with accessibility features. Tax credits for qualified caregiving expenses. [Repealed] Tax credits for federal qualified transportation fringe benefits. (Effective until January 1,
REVENUE AND TAXATION Sec.
Sec.
2025.) Tax credits for disaster assistance funds received. (Effective January 1, 2025.) Tax credits for disaster assistance funds received. [Repealed] Tax credits for private driver education courses of minors; required documentation; rules and regulations. Tax credits for qualified lowincome buildings. (Effective until January 1, 2025.) Tax credits for depository financial institutions. (Effective January 1, 2025.) Tax credits for depository financial institutions. (Reserved effective December 31, 2029.) Tax credits for the rehabilitation of historic structures. (Effective until January 1, 2025.) Tax credits for qualified life insurance premiums for active duty National Guard and Air National Guard members. (Effective January 1, 2025.) Tax credits for qualified life insurance premiums for active duty National Guard and Air National Guard members. Tax credits for qualified child and dependent care expenses. Tax credits for eligible teleworking expenses. (Effective until January 1, 2025.) Tax credits for donation of real property for conservation purposes. (Effective January 1, 2025.) Tax credits for donation of real property for conservation purposes. (Effective until January 1, 2025.) Tax credits for qualified health insurance expenses. (Effective January 1, 2025.
Reserved effective December 31, 2029.) Tax credits for qualified health insurance expenses. (Effective until January 1, 2025.) Tax credits for clean energy property. (Effective January 1, 2025.) Tax credits for clean energy property. Tax credits for the adoption of foster children. (Effective until January 1, 2025.) Tax credits for contributions to student scholarship organizations. (Effective January 1, 2025.) Tax credits for contributions to student scholarship organizations. (Effective until January 1, 2025.) Tax credits for purchase of eligible single-family residence. (Effective January 1, 2025.) Tax credits for purchase of eligible single-family residence. Tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles. Procedures, conditions, and limitations for the tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles. (Effective until January 1, 2025.) Tax credits for contributions to rural hospital organizations. (Effective January 1, 2025. Reserved effective December 31, 2029.) Tax credits for contributions to rural hospital organizations. (Effective until January 1, 2025.) Tax credits for donations to nonprofit corporations awarding grants to public schools. (Effective January 1, 2025. Repealed effective December 31, 2029.) Tax credits for donations to nonprofit cor-
Sec.
Sec. porations awarding grants to public schools. (Repealed effective December 31, 2026.) Tax credits for certain medical preceptor rotations. Tax credits for teachers in the teacher recruitment and retention program. (Effective until January 1, 2025.) Tax credits for contributions to foster child support organizations. (Effective January 1, 2025.) Tax credits for contributions to foster child support organizations. (Effective until January 1, 2025.) Tax credits for contributions to law enforcement foundations. (Effective January 1, 2025.) Tax credits for contributions to law enforcement foundations. (Reserved effective December 31, 2029.) Tax credits for rural health care professionals. Taxation of nonresident’s net income derived from activities within state; separate accounting; deductions; applicability of provisions for corporations to nonresidents. Taxation of corporations; computation, allocation, and apportionment of income. Conditions for allocating taxpayer’s income pursuant to agreement; public inspection; criteria for evaluating proposals. Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations. Annual accounting periods. Returns of corporations and
nonresidents based upon books of account; application to commissioner; time; contents. Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection. Tolling of time limits for filings by reason of war related service in armed forces. Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments. Deduction for payments to classified subcontractors; disclosure of tax returns; maintenance of list of classified subcontractors. Depreciation of property placed in service in prior tax years. (Effective until January 1, 2025.) Designation of counties as less developed areas; tax credits for certain business enterprises. (Effective January 1, 2025.) Designation of counties as less developed areas; tax credits for certain business enterprises. (Effective until January 1, 2025.) Tax credits for business enterprises in less developed areas. (Effective January 1, 2025.) Tax credits for business enterprises in less developed areas. (Effective until January 1, 2025.) Tax credits for personal protective equipment manufacturers. (Effective January 1, 2025.) Tax credits for personal protective equipment manufacturers.
Sec.
REVENUE AND TAXATION Sec.
(Effective until January 1, 2025.) Tax credits for manufacturers of medical equipment and supplies, pharmaceuticals, and medicine. (Effective January 1, 2025.) Tax credits for manufacturers of medical equipment and supplies, pharmaceuticals, and medicine. (Effective until January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties. (Effective January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties. (Effective until January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties. (Effective January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties. (Effective until January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties. (Effective January 1, 2025.) Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties. (Effective until January 1, 2025.) Tax credits for employers providing approved retraining programs. (Effective January 1, 2025.) Tax credits for employers providing approved retraining programs. Tax credits for employers providing child care.
(Effective until January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties. (Effective January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties. (Effective until January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties. (Effective January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties. (Effective until January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties. (Effective January 1, 2025.) Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties. [Reserved] Tax credits for water conservation facilities and qualified water conservation investment property. [Reserved] Tax credits for shift from ground-water usage. (Effective until January 1, 2025.) Tax credits for qualified research expenses. (Effective January 1, 2025.) Tax credits for qualified research expenses. [Reserved] “Business enterprise” defined; tax credit. Calculation of new full-time jobs. (Effective until January 1,
INCOME TAXES Sec.
Sec. 2025.) Tax credits for base year port traffic increases.