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Georgia Rules (Last Updated: March 14, 2014) |
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CHAPTER 560. DEPARTMENT OF REVENUE |
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Chapter 560-7. INCOME TAX DIVISION |
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Part 560-7-8. RETURNS AND COLLECTIONS |
| § 560-7-8-.01. Requirements for Filing. [AMENDED] |
| § 560-7-8-.02. [Repealed] |
| § 560-7-8-.03. [Repealed] |
| § 560-7-8-.04. Corporation Returns. [AMENDED] |
| § 560-7-8-.05. [Repealed] |
| § 560-7-8-.06. [Repealed] |
| § 560-7-8-.07. Shifting of Income |
| § 560-7-8-.08. Time and Place of Filing Returns. [AMENDED] |
| § 560-7-8-.09. Addition to Tax in Case of Nonpayment. [AMENDED] |
| § 560-7-8-.10. Penalties for Late Filing. [AMENDED] |
| § 560-7-8-.11. Commissioner to Prepare Delinquent Returns |
| § 560-7-8-.12. Examination of Records of Taxpayers |
| § 560-7-8-.13. [Repealed] |
| § 560-7-8-.14. Headquarters Job Tax Credit |
| § 560-7-8-.15. Interest on Deficiencies. [AMENDED] |
| § 560-7-8-.16. [Repealed] |
| § 560-7-8-.17. Period of Limitation Upon Assessment and Collection |
| § 560-7-8-.18. Statement of Changes |
| § 560-7-8-.19. [Repealed] |
| § 560-7-8-.20. Rural Physician Credit |
| § 560-7-8-.21. [Repealed] |
| § 560-7-8-.22. [Repealed] |
| § 560-7-8-.23. [Repealed] |
| § 560-7-8-.24. [Repealed] |
| § 560-7-8-.25. [Repealed] |
| § 560-7-8-.26. Claim for Refund of Taxes and Fees Imposed by Chapter 7 of Title 48 |
| § 560-7-8-.27. State Revenue Commissioner to have Right to Prorate Tax |
| § 560-7-8-.28. [Repealed] |
| § 560-7-8-.29. Defrauding State |
| § 560-7-8-.30. [Repealed] |
| § 560-7-8-.31. Forms, Schedules and Instructions. [AMENDED] |
| § 560-7-8-.32. [Repealed] |
| § 560-7-8-.33. Payment and Reporting of Withholding Tax |
| § 560-7-8-.34. Withholding on Nonresident Members of Partnerships, S Corporations, and Limited Liability Companies; |
| § 560-7-8-.35. Withholding on Sales or Transfers of Real Property and Associated Tangible Property by Nonresidents |
| § 560-7-8-.36. Job Tax Credit, Description and Definitions |
| § 560-7-8-.37. Manufacturer’s and Telecommunications Investment Tax Credit |
| § 560-7-8-.38. Child Care Credit, Definitions and Description |
| § 560-7-8-.39. Withholding On Proceeds Paid By the Georgia Lottery Corporation |
| § 560-7-8-.40. Optional Investment Tax Credit |
| § 560-7-8-.41. [Repealed] |
| § 560-7-8-.42. Tax Credit for Qualified Research Expenses |
| § 560-7-8-.43. Qualified Caregiving Expense Credit |
| § 560-7-8-.44. Disabled Person Home Purchase or Retrofit Credit |
| § 560-7-8-.45. Film Tax Credit |
| § 560-7-8-.46. Definition of Business Enterprise |
| § 560-7-8-.47. Qualified Education Expense Credit |
| § 560-7-8-.48. Clean Energy Property and Wood Residuals Tax Credits |
| § 560-7-8-.49. Seed-Capital Fund Tax Credits |
| § 560-7-8-.50. Conservation Tax Credit |
| § 560-7-8-.51. Quality Jobs Tax Credit |
| § 560-7-8-.52. Qualified Investor Tax Credit |