TITLE 48
REVENUE AND TAXATION
ARTICLE 5
CURRENT INCOME TAX PAYMENT
48-7-111. Employer's records; contents; period of preservation.
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Each employer required to deduct and withhold taxes under this article shall keep accurate records of all remuneration paid to his employees, including, but not limited to, remuneration paid in forms other than cash. The records shall contain the information required by rules issued by the commissioner.
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The records required to be kept pursuant to subsection (a) of this Code section and records relating to refunds shall be preserved and maintained for a period of at least four years after the date the tax to which they relate becomes due or the date the tax is paid, whichever is later.
(Ga. L. 1960, p. 7, § 12; Code 1933, § 91A-3911, enacted by Ga. L. 1978, p. 309, § 2.)
Administrative Rules and Regulations.
- Electronic record keeping and retention, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Organization,
§
560-1-1-.19.
