O.C.G.A.
O.C.G.A. § 48-7-110 (2019)
Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state
✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The fact of an employer’s voluntary compliance with the require578 ments of this article shall not of itself constitute any admission that the employer is doing business within this state for any other purpose, but it shall be taken as conferring jurisdiction upon this state for purposes of collecting amounts withheld under this article.
History
Ga. L. 1960, p. 7, § 2; Code 1933, § 91A3910, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
RESEARCH REFERENCES
C.J.S. - 84 C.J.S., Taxation, §§ 163 et seq., 213, 214.