TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5 CURRENT INCOME TAX PAYMENT

48-7-123. Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments.

The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.

(Ga. L. 1960, p. 7, § 24; Code 1933, § 91A-3927, enacted by Ga. L. 1978, p. 309, § 2.)