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O.C.G.A. § 48-7-125 — Application of article to short taxable years | Georgia Code

O.C.G.A. § 48-7-125 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5 CURRENT INCOME TAX PAYMENT

48-7-125. Application of article to short taxable years.

The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the commissioner.

(Ga. L. 1960, p. 7, § 20; Code 1933, § 91A-3923, enacted by Ga. L. 1978, p. 309, § 2.)

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.