Article 3 - Returns and Furnishing of Information

Article 3 - Returns and Furnishing of Information

§ 48-7-50. Persons required to file returns; filing of copies of all or part of taxpayers' federal tax returns
§ 48-7-51. Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection
§ 48-7-52. Returns by corporations of information concerning dividend payments; oath; contents
§ 48-7-53. Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations
§ 48-7-54. Electronic filing for nonindividual taxpayers
§ 48-7-55. Required questions on returns for individuals
§ 48-7-56. Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns
§ 48-7-57. Penalty for failure to file timely return; rate; maximum; failure due to reasonable cause; reduction of tax due by partial payment, credit, or other penalty; applicability of federal return extension to state return
§ 48-7-57.1. Filing of returns which are frivolous or desire to impede the administration of state income tax laws
§ 48-7-58. Taxpayer activities distorting true net income; proper computation by commissioner; determination of taxable income of corporations engaging in improper activities; consideration of potential reasonable profits
§ 48-7-59. Examination of federal income tax returns
§ 48-7-60. Confidentiality of tax information; exceptions; authorized inspection by certain officials; conditions; furnishing information to local tax authorities; conditions; furnishing information to nonofficials; conditions; effect of Code section
§ 48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties
§ 48-7-62. Contributions to be Georgia National Guard Foundation
§ 48-7-63. Taxpayer contributions to permitted stem cell research through income tax payment and refund process

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