O.C.G.A.

O.C.G.A. § 48-7-122 (2019)

Nondeductibility to employer of tax deducted and withheld

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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 tax deducted and withheld under this article shall not be allowed as a deduction to the employer.

History

Ga. L. 1960, p. 7, § 28; Code 1933,

§ 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 397 et seq.