State Codes and Statutes
Statutes > Georgia > Title-48 > Chapter-7 > Article-2§ 48-7-20 - Individual tax rate; tax table; credit for withholding and other payments; applicability to estates and trusts
§ 48-7-21 - Taxation of corporations
§ 48-7-22 - Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; when taxable year of beneficiary differs from that of estate or trust; tax as
§ 48-7-23 - Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; when taxable y
§ 48-7-24 - Nonresident members of resident partnerships; resident members of nonresident partnerships
§ 48-7-25 - Exempt corporations and organizations; procedure for obtaining exempt status; revocation of exempt status; grounds; retroactivity; statute of limitations; information returns; unrelated
§ 48-7-26 - Personal exemptions
§ 48-7-27 - Computation of taxable net income
§ 48-7-28 - Reciprocity
§ 48-7-28.1 - Tax benefit
§ 48-7-28.2 - Employer social security credits
§ 48-7-28.3 - Expenses from transactions with related members
§ 48-7-28.4 - Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations
§ 48-7-29 - Tax credits for rural physicians
§ 48-7-29.1 - Retrofitting certain single-family homes with accessibility features
§ 48-7-29.2 - Tax credit for qualified caregiving expenses
§ 48-7-29.3 - Tax credit for federal qualified transportation fringe benefits
§ 48-7-29.4 - Tax credit for disaster assistance funds received; rules and regulations
§ 48-7-29.5 - Tax credit for private driver education courses of minors; required documentation; rules and regulations
§ 48-7-29.6 - Tax credit for qualified low-income building
§ 48-7-29.7 - Tax credit for depository financial institutions
§ 48-7-29.8 - Tax credits for the rehabilitation of historic structures; conditions and limitations
§ 48-7-29.9 - Tax credit for qualified life insurance premiums for National Guard and Air National Guard members
§ 48-7-29.10 - Credit for qualified child and dependent care expenses; carryover of credit prohibited
§ 48-7-29.11 - Income tax credits for teleworking; definitions; powers and duties
§ 48-7-29.12 - Tax credit for donation of real property; carryover of credit; appraisals; penalty
§ 48-7-29.13 - Tax credit for qualified health insurance expenses
§ 48-7-29.14 - Income tax credit for clean energy property
§ 48-7-29.15 - Tax credit for adoption of foster child
§ 48-7-29.16 - Qualified education tax credit
§ 48-7-29.17 - Tax credit for purchase of one eligible single-family residence
§ 48-7-30 - Taxation of nonresident's entire net income derived from activities within state; separate accounting possible; applicability; allowed deductions; applicability of provisions for corpora
§ 48-7-31 - Taxation of corporations; allocation and apportionment of income; formula for apportionment
§ 48-7-31.1 - Conditions for allocating taxpayer's income pursuant to agreement; public inspection; criteria for evaluating proposals
§ 48-7-32 - Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations
§ 48-7-33 - Annual accounting periods
§ 48-7-34 - Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents
§ 48-7-35 - Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection
§ 48-7-36 - Tolling of time limits for filings by reason of war related service in armed forces
§ 48-7-37 - Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected paymen
§ 48-7-38 - Deduction for payments to minority subcontractors; certification as minority business enterprise
§ 48-7-39 - Depreciation of property placed in service in prior tax years
§ 48-7-40 - Designation of counties as less developed areas; tax credits for certain business enterprises
§ 48-7-40.1 - Tax credits for business enterprises in less developed areas
§ 48-7-40.2 - Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations
§ 48-7-40.3 - Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations
§ 48-7-40.4 - Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties; conditions and limitations
§ 48-7-40.5 - Tax credits for employers providing approved retraining programs
§ 48-7-40.6 - Tax credits for employers providing child care
§ 48-7-40.7 - Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations
§ 48-7-40.8 - Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations
§ 48-7-40.9 - Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties; conditions and li
§ 48-7-40.10 - Tax credit for water conservation facilities and qualified water conservation investment property
§ 48-7-40.11 - Tax credit for shift from ground-water usage
§ 48-7-40.12 - Tax credit for qualified research expenses
§ 48-7-40.13 - "Business enterprise" defined; tax credit
§ 48-7-40.14 - Calculation of new full-time jobs
§ 48-7-40.15 - Alternative tax credits for base year port traffic increases; conditions and limitations
§ 48-7-40.15A - Additional job tax credit based on increase in port traffic; conditions and limitations
§ 48-7-40.16 - Income tax credits for low-emission vehicles
§ 48-7-40.17 - Establishing or relocating headquarters; tax credit
§ 48-7-40.18 - Tax credit for businesses headquartered in state; full-time jobs
§ 48-7-40.19 - Diesel particulate emission reduction technology equipment; tax credit
§ 48-7-40.20 - Credit against taxes for businesses engaged in manufacturing cigarettes for exportation; amount; required information
§ 48-7-40.21 - Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit
§ 48-7-40.22 - Credit to business enterprises for leased motor vehicles; daily ridership; implementation
§ 48-7-40.23 - Election to count new jobs on calendar year basis
§ 48-7-40.24 - Conditions for taking job tax credit by business enterprises; calculating credit
§ 48-7-40.25 - Conditions for credit for business enterprises with existing manufacturing facilities; calculating credit
§ 48-7-40.26 - Tax credit for film, video, or digital production in state
§ 48-7-40.27 - Tax credit for qualified investments
§ 48-7-40.28 - Limitation on credit for qualified investment tax credit
§ 48-7-40.29 - (For effective date, see note.) Income tax credits for certain qualified equipment that reduces business or domestic energy or water usage
§ 48-7-40.30 - (Effective January 1, 2011) Income tax credit for certain qualified investments for limited period of time
§ 48-7-41 - Basic skills education program credits
§ 48-7-42 - Affiliated entity defined; assignment of corporate income tax credit; carryover of unused credit; joint and severable liability
