Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES > ARTICLE 4 - CORPORATE NET WORTH TAX > § 48-13-77 - Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return

§ 48-13-77 - Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return

O.C.G.A. 48-13-77 (2010)
48-13-77. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return


Each corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the third calendar month following the beginning of its tax period. The commissioner may authorize combining the return required by this Code section with the state income tax return required by law. The return shall be signed and sworn to by an officer of the corporation and shall be forwarded to the commissioner.