TITLE 48 REVENUE AND TAXATION

Section 7. Income Taxes, 48-7-1 through 48-7-170.

ARTICLE 5 CURRENT INCOME TAX PAYMENT

48-7-105. Statements of wages paid and taxes withheld to employees; time; extensions.

1. Not later than January 31 in each year and at such other dates as required by the commissioner, each person required to withhold taxes as provided in this article shall furnish each employee for whom taxes have been withheld or to whom remuneration has been paid in that year or other period a statement of wages paid and taxes withheld. The commissioner shall provide by rule for the enforcement and implementation of this Code section. This Code section shall also apply with respect to Form 1099s where Georgia withholding occurred.
2. The commissioner may grant a reasonable extension of time, not exceeding 30 days, for furnishing the statement required by this Code section.

(Ga. L. 1960, p. 7, § 7; Code 1933, § 91A-3906, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 75; Ga. L. 2016, p. 1, § 4/HB 742.)

The 2016 amendment, effective February 23, 2016, added the last sentence in subsection (a).