O.C.G.A.
O.C.G.A. § 48-7-124 (2019)
Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction
✓ 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.
Find cases:
SyfertCases citing this section
GA-LEGlegis.ga.gov (official)
JustiaJustia
CornellLII Search
CasesGoogle Scholar
In the administration and enforcement of this article with respect to a taxpayer whose income may be subject to the current income tax payment laws of two or more tax jurisdictions, including this state, the commissioner may make reciprocal arrangements with the tax authorities of the other jurisdictions for the relief of the taxpayer from the multiple burden imposed by the operation of several current income tax payment laws.
History
Ga. L. 1960, p. 7, § 29; Code 1933,
§ 91A-3925, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
RESEARCH REFERENCES ALR. Reciprocity provision of income tax law, 152 A.L.R. 748.