| HB 1100 - Income tax; elimination of withholding requirements |
First Reader Summary
A BILL to amend Chapter 7 of Title 48 of the Official Code of
Georgia Annotated, relating to income taxes, so as to eliminate
all state income tax withholding requirements with respect to
taxpayers, employees, and employers; and for other purposes.
HB 1100 LC 18 9750
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 7 of Title 48 of the Official Code of
1- 2 Georgia Annotated, relating to income taxes, so as to
1- 3 eliminate all state income tax withholding requirements with
1- 4 respect to taxpayers, employees, and employers; to provide
1- 5 an effective date; to repeal conflicting laws; and for other
1- 6 purposes.
1- 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1- 8 SECTION 1.
1- 9 Chapter 7 of Title 48 of the Official Code of Georgia
1-10 Annotated, relating to income taxes, is amended by striking
1-11 Article 5, relating to current income tax payment, and
1-12 inserting in its place a new Article 5 to read as follows:
1-13 48-7-100.
1-14 As used in this article, the term:
1-15 (1) 'Calendar quarter' means a period of three calendar
1-16 months ending on March 31, June 30, September 30, or
1-17 December 31.
1-18 (2) 'Dependent exemption' means the withholding
1-19 exemption status claimed in a withholding exemption
1-20 certificate in effect under subsection (c) of Code
1-21 Section 48-7-102 Reserved.
1-22 (2.1) 'Distribution paid or credited' shall mean any
1-23 disbursement of funds or recognition or assignment of
1-24 interest in proceeds or property of a partnership,
1-25 Subchapter 'S' corporation, or limited liability company
1-26 which is passed through to the members and which may be
1-27 subject to Georgia income tax.
1-28 (3)(A) 'Doing business in this state' means a person:
1-29 (i) Having or maintaining directly or indirectly an
1-30 office, warehouse, stock of goods, or other
-1-
2- 1 established facility or place of business in this
2- 2 state;
2- 3 (ii) Performing services or owning, leasing, or
2- 4 operating tangible property in this state on a more
2- 5 or less permanent and not transitory basis; or
2- 6 (iii) Having an officer, employee, agent, or other
2- 7 representative who has or maintains an office or who
2- 8 regularly or systematically solicits or promotes the
2- 9 person's business in this state.
2-10 (B) 'Office' as used in this paragraph includes, but
2-11 is not limited to, the residence of any officer,
2-12 employee, agent, or representative of a person if the
2-13 residence is held out to be, or identified in the
2-14 trade with, the person's business.
2-15 (C) 'Business' as used in this paragraph includes, but
2-16 is not limited to, any particular activity,
2-17 occupation, or employment habitually engaged in
2-18 whether for financial gain or not.
2-19 (4) 'Employee' means:
2-20 (A) Any individual who is a domiciliary or resident of
2-21 this state and who performs services either within or
2-22 outside, or both within and outside, this state for an
2-23 employer;
2-24 (B) Any individual not a domiciliary or resident of
2-25 this state who performs services within this state for
2-26 an employer;
2-27 (C) An officer, employee, or elected official of any
2-28 body politic or of any agency or instrumentality of a
2-29 body politic, and an officer of a corporation; or
2-30 (D) Any person to whom a payment of wages is made
2-31 whether or not the person is an employee of the payer
2-32 of the wages at the time of payment.
2-33 (5) 'Employer' means any person for whom an individual
2-34 who is a resident or domiciliary of this state performs
2-35 or performed any service of whatever nature within or
2-36 outside this state or for whom a nonresident individual
2-37 performs or performed any service of whatever nature
2-38 within this state as the employee of the person, except
2-39 that:
-2-
3- 1 (A) If the person for whom the individual performs or
3- 2 performed the services does not have control of the
3- 3 payment of the wages for the service, the term
3- 4 'employer' includes the person having control of the
3- 5 payment of the wages; and
3- 6 (B) In the case of a person paying wages on behalf of
3- 7 a nonresident individual, foreign partnership, or
3- 8 foreign corporation not doing business within this
3- 9 state, the term 'employer' includes the person paying
3-10 the wages.
3-11 (6) 'Marital exemption' means the withholding exemption
3-12 status claimed in a withholding exemption certificate in
3-13 effect under subsection (c) of Code Section 48-7-102
3-14 Reserved.
3-15 (6.1) 'Member' shall mean partner, shareholder, or other
3-16 person to whom the taxpaying obligation of the
3-17 partnership, Subchapter 'S' corporation, or limited
3-18 liability company falls.
3-19 (6.2) 'Nonresident' shall mean an individual member who
3-20 resides outside this state and a foreign or domestic
3-21 corporate member whose headquarters or principal place
3-22 of business is located outside this state.
3-23 (7) 'Number of dependent exemptions claimed' means the
3-24 number of dependent exemptions claimed in a withholding
3-25 exemption certificate in effect under subsection (c) of
3-26 Code Section 48-7-102 Reserved.
3-27 (8) 'Payroll period' means a period for which a payment
3-28 of wages is ordinarily made to the employee by an
3-29 employer. The term 'miscellaneous payroll period' means
3-30 a payroll period other than a daily, weekly, biweekly,
3-31 semimonthly, monthly, quarterly, semiannual, or annual
3-32 payroll period Reserved.
3-33 (8.1) 'Periodic payment' means a designated distribution
3-34 from a pension, annuity, or similar fund which is one of
3-35 a series of substantially equal distributions made over:
3-36 (A) The life or life expectancy of the participant or
3-37 the joint lives or joint life expectancies of the
3-38 participant and his or her beneficiary; or
3-39 (B) A specified period of ten years or more.
3-40 (9) 'Single exemption' means the withholding exemption
3-41 status claimed in a withholding exemption certificate in
-3-
4- 1 effect under subsection (c) of Code Section 48-7-102
4- 2 Reserved.
4- 3 (10) 'Wages' means all remuneration paid including, but
4- 4 not limited to, the cash value of all remuneration paid
4- 5 in any medium other than cash, and shall be computed
4- 6 without any deduction of any amounts withheld by the
4- 7 employer for any reason and regardless of the
4- 8 terminology which the employer or employees may apply to
4- 9 the remuneration. The term does not include
4-10 remuneration paid:
4-11 (A) For agricultural labor;
4-12 (B) For domestic service in a private home, local
4-13 college club, or local chapter of a college fraternity
4-14 or sorority;
4-15 (C) For services performed by a duly ordained,
4-16 commissioned, or licensed minister of a church in the
4-17 exercise of his ministry or by a member of a religious
4-18 order in the exercise of duties required by the order;
4-19 (D) For services performed for a foreign government or
4-20 an international organization;
4-21 (E) For service not in the course of the employer's
4-22 trade or business performed by an employee in any
4-23 calendar quarter unless the cash remuneration paid for
4-24 the service is $50.00 or more and the service is
4-25 performed by an individual who is regularly employed,
4-26 as defined in the rules and regulations of the
4-27 commissioner, by the employer to perform the services;
4-28 (F) For services performed by an individual under the
4-29 age of 18 in the delivery or distribution of
4-30 newspapers or shopping news, not including delivery or
4-31 distribution to any point for subsequent delivery or
4-32 distribution, or for services performed by an
4-33 individual in, and at the time of, the sale of
4-34 newspapers or magazines to ultimate consumers under an
4-35 arrangement by which the newspapers or magazines are
4-36 to be sold by the individual at a fixed price, the
4-37 individual's compensation being based on his retention
4-38 of the excess of such price over the amount at which
4-39 the newspaper or magazines are charged to him. This
4-40 subparagraph shall apply whether or not the individual
4-41 is guaranteed a minimum amount of compensation for the
-4-
5- 1 service or is entitled to be credited with the unsold
5- 2 newspapers or magazines returned;
5- 3 (G) For services not in the course of the employer's
5- 4 trade or business to the extent paid in any medium
5- 5 other than cash;
5- 6 (H) For services for an employer performed by a
5- 7 resident or domiciliary of this state in another state
5- 8 if at the time of the payment of the remuneration the
5- 9 employer is required by the law of the other state to
5-10 withhold income tax from the remuneration;
5-11 (I) For services performed as a master, officer, or
5-12 any other seaman who is a member of the crew on a
5-13 vessel engaged in foreign, coastal, intercoastal,
5-14 interstate, or contiguous trade to the extent
5-15 withholding from the remuneration is prohibited by the
5-16 laws of the United States;
5-17 (J) To, or on behalf of, any employee:
5-18 (i) From or to a trust described in Section 401(a)
5-19 of the Internal Revenue Code of 1986 which is exempt
5-20 under Code Section 48-7-25 at the time of the
5-21 payment unless the payment is made to an employee of
5-22 the trust as remuneration for services rendered as
5-23 an employee and not as a beneficiary of the trust;
5-24 (ii) Under or to an annuity plan which at the time
5-25 of the payment meets the requirements of Section
5-26 401(a)(3), (4), (5), and (6) of the Internal Revenue
5-27 Code of 1986;
5-28 (K) For services performed by a nonresident if the
5-29 nonresident has been employed within this state for no
5-30 more than 23 calendar days during the calendar
5-31 quarter; or
5-32 (L) As fees to a public official for services employed
5-33 by an employee for his employer.
5-34 48-7-100.1.
5-35 The commissioner shall, not later than July 1, 1996, enter
5-36 into an agreement with the federal Office of Personnel
5-37 Management pursuant to 5 U.S.C. Section 8345 and its
5-38 implementing regulations, 5 C.F.R. Sections 1901 through
5-39 1907, for the withholding of state income tax from the
5-40 retirement benefits of annuitants under the federal Civil
5-41 Service Retirement and Disability Fund Reserved.
-5-
6- 1 48-7-101.
6- 2 (a) Wages subject to withholding. The amount of wages
6- 3 subject to withholding shall be the amount of each wage
6- 4 payment less the total withholding exemption allowance
6- 5 applicable to the wage payment as computed under
6- 6 subsection (b) of this Code section and less the standard
6- 7 deduction allowance applicable to the wage payment,
6- 8 determined according to the payroll period and marital
6- 9 status of the employee as follows: Married Married
6-11 Filing Filing
6-12 Payroll Period Jointly Single Sep
6-13 Weekly $ 57.50 $ 44.25 $ 28.75
6-14 Biweekly 115.00 88.50 57.50
6-15 Semimonthly 125.00 95.75 62.50
6-16 Monthly 250.00 191.50 125.00
6-17 Quarterly 750.00 575.00 375.00
6-18 Semiannual 1,500.00 1,150.00 750.00
6-19 Annual 3,000.00 2,300.00 1,500.00
6-20 Daily or
6-21 Miscellaneous 8.20 6.30 4.10
6-22 (b) Withholding exemption allowance. (1) The withholding exemption allowance applicable to a
6-24 wage payment to an employee, determined according to the
6-25 payroll period of the employee, shall be the amount
6-26 shown in Column 1, below, or the amount shown in Column
6-27 2, below, as the withholding exemption status of the
6-28 employee may be, plus the amount shown in Column 3,
6-29 below, multiplied by the number of dependency exemptions
6-30 claimed by the employee. Payroll Period Exemption Exemption Exe
6-32 Weekly $ 51.92 $ 103.85 $ 51.92
6-33 Biweekly 103.85 207.69 103.85
6-34 Semimonthly 112.50 225.00 112.50
6-35 Monthly 225.00 450.00 225.00
6-36 Quarterly 675.00 1,350.00 675.00
6-37 Semiannual 1,350.00 2,700.00 1,350.00
6-38 Annual 2,700.00 5,400.00 2,700.00
-6-
7- 1 Daily or
7- 2 Miscellaneous 7.40 14.79 7.40
7- 3 (2) If wages are paid for a miscellaneous payroll period
7- 4 or with respect to a period which is not a payroll
7- 5 period, the withholding exemption allowance with respect
7- 6 to each payment of wages shall be the exemption allowed
7- 7 for a daily payroll period multiplied by the number of
7- 8 days in the period including, but not limited to,
7- 9 Saturdays and Sundays, with respect to which the wages
7-10 are paid. (3) In any case in which wages are paid by an employer
7-12 without regard to any payroll period or other period,
7-13 the withholding exemption allowance with respect to each
7-14 payment of wages shall be exemption allowance for a
7-15 daily payroll period multiplied by the number of days,
7-16 including but not limited to, Saturdays and Sundays,
7-17 which have elapsed since the last payment of wages by
7-18 the employer during the calendar year, since the date of
7-19 commencement of employment with the employer during the
7-20 year, or since January 1 of the year, whichever is
7-21 later. (c) Requirement of withholding. Every employer making
7-23 payments of wages shall deduct and withhold from the wages
7-24 a tax computed in such manner as to result, so far as
7-25 practicable, in withholding from the employee's wages
7-26 during each calendar year an amount substantially
7-27 equivalent to the income tax reasonably estimated to be
7-28 due for the calendar year as a result of including the
7-29 employee's wages received during the calendar year in the
7-30 employee's Georgia adjusted gross income. The method of
7-31 determining the amount to be withheld shall be prescribed
7-32 by regulations of the commissioner, with due regard for
7-33 the withholding exemption allowances of the employee
7-34 provided in this Code section and the sum of any credits
7-35 allowable against his tax. (d) Other employer plans. Upon application by an employer
7-37 and under conditions the commissioner deems proper, the
7-38 commissioner may approve any plan of withholding developed
7-39 by an employer to produce, insofar as practicable, the tax
7-40 required to be withheld under the regulations prescribed
7-41 by the commissioner under subsection (c) of this Code
7-42 section. Any plan authorized under this subsection shall
7-43 be in lieu of the tax required to be deducted and withheld
7-44 under the regulations prescribed by the commissioner. (e) Included and excluded wages. If the remuneration paid
8- 2 by an employer to an employee for services performed
8- 3 during one-half or more of any payroll period of not more
8- 4 than 31 consecutive days constitutes wages, all the
8- 5 remuneration paid by the employer to the employee for the
8- 6 period shall be deemed to be wages. If the remuneration
8- 7 paid by an employer to an employee for services performed
8- 8 during more than one-half of any payroll period of not
8- 9 more than 31 consecutive days does not constitute wages,
8-10 then none of the remuneration paid by the employer to the
8-11 employee for the period shall be deemed to be wages. (f) Unusual cases. The commissioner may promulgate
8-13 regulations for withholding in unusual cases, including
8-14 the following: (1) To authorize an employer to estimate the wages which
8-16 will be paid to an employee in any quarter of the
8-17 calendar year and to determine the amount to be deducted
8-18 and withheld upon each payment of wages to the employee
8-19 during the quarter as if the appropriate average of the
8-20 wages so estimated constituted the actual wages paid; (2) To authorize the employer to deduct and withhold
8-22 from any payment of wages to an employee during a
8-23 quarter the amount necessary to adjust the amount
8-24 actually deducted and withheld during the quarter to the
8-25 amount required to be deducted and withheld during the
8-26 quarter if the payroll period of the employee were
8-27 quarterly; (3) To authorize an employer to deduct and withhold an
8-29 amount in addition to that otherwise required to be
8-30 withheld under this article in cases in which the
8-31 employer and the employee agree to the additional
8-32 withholding. The additional withholding shall for all
8-33 purposes be considered tax required to be deducted and
8-34 withheld under this article; (4) To authorize an employer to deduct from wages,
8-36 before withholding and deducting tax, any amount
8-37 attributable to travel and other necessary business
8-38 expenses of employees who are not reimbursed by the
8-39 employer for the expenses and whose duties require such
8-40 expenditures, other than traveling to and from the
8-41 employee's home and place of employment; (5) To prescribe the manner and extent to which
8-43 withholding tax shall apply to extra payments to
-8-
9- 1 employees for services rendered, including, but not
9- 2 limited to, bonuses, separation pay, and year-end
9- 3 Christmas, or birthday payments and to authorize, under
9- 4 such conditions as the commissioner deems proper, an
9- 5 employer to compute the tax to be withheld from the
9- 6 payments so as to make adjustments to the annual wages
9- 7 which the employer may pay to the employee. No
9- 8 withholding shall be required with respect to a
9- 9 Christmas payment or a birthday payment to an employee
9-10 when the amount of the payment is not in excess of
9-11 $100.00; (6) To prescribe the manner and extent to which
9-13 withholding tax shall apply to unusual payments of
9-14 wages; and (7) To prescribe the manner and extent to which
9-16 withholding tax shall apply to the proceeds of any
9-17 lottery prize of $5,000.00 or more awarded by the
9-18 Georgia Lottery Corporation. (g) Employees incurring no income tax liability. (1) An employer is not required to deduct and withhold
9-21 any tax under this article from a payment of wages to an
9-22 employee if there is in effect with respect to the
9-23 payment a withholding exemption certificate furnished to
9-24 the employer by the employee certifying that the
9-25 employee: (A) Incurred no liability for income tax under this
9-27 chapter for his preceding taxable year; and (B) Anticipates that he will incur no liability under
9-29 this chapter for income tax for his current taxable
9-30 year. (2) The withholding exemption certificate for use as
9-32 provided in this subsection shall be in the form and
9-33 shall contain such information as required by the
9-34 commissioner. (h) Withholding requirements for periodic payments. (1) The payor of any periodic payment as defined in
9-37 paragraph (8.1) of Code Section 48-7-100 shall withhold
9-38 from such payment the amount which would be required to
9-39 be withheld if such payment were a payment of wages by
9-40 an employer to an employee for the appropriate payroll
9-41 period. (2) The payee of any periodic payment may elect to have
10- 2 paragraph (1) of this subsection not apply with respect
10- 3 to periodic payments made to such payee. Such an
10- 4 election shall remain in effect until revoked by the
10- 5 payee. (3) The commissioner is authorized to prescribe forms
10- 7 and to promulgate rules and regulations setting forth
10- 8 the requirements for withholding from such periodic
10- 9 payments and the requirements for making elections not
10-10 to withhold Reserved.
10-11 48-7-102. (a)(1) A zero exemption status shall apply to any
10-13 employee receiving wages who, on the withholding
10-14 exemption certificate required under subsection (c) of
10-15 this Code section, disclaims any exemption status or who
10-16 fails to file with his employer the withholding
10-17 exemption certificate required under subsection (c) of
10-18 this Code section. (2) A single exemption status shall be available to any
10-20 employee receiving wages who at the time cannot qualify
10-21 for a marital exemption or who disclaims a marital
10-22 exemption, unless such employee is an individual who is
10-23 eligible to be claimed as a dependent on another
10-24 taxpayer's federal income tax return in which case a
10-25 zero exemption status shall apply. (3) A marital exemption status shall be available to any
10-27 employee receiving wages who at the time is married and
10-28 living with his spouse, but only if his spouse does not
10-29 have in effect at that time a withholding exemption
10-30 certificate claiming a single or marital exemption.
10-31 (b) An employee receiving wages shall be entitled on any
10-32 day to one withholding dependency exemption for each
10-33 individual with respect to whom he may reasonably be
10-34 expected to be entitled to an exemption for the taxable
10-35 year under Code Section 48-7-26. (c)(1) On or before the date of the commencement of
10-37 employment with any employer, the employee shall furnish
10-38 the employer with a signed withholding certificate in
10-39 the form prescribed by the commissioner relating to his
10-40 withholding exemption status and the number of
10-41 dependency exemptions which the employee claims. No
10-42 exemption may be claimed to which the employee is not
-10-
11- 1 entitled. If the employee fails to furnish such
11- 2 completed certificate or furnishes erroneous information
11- 3 on such certificate to the employer, the employer will
11- 4 withhold as if the exemption status were single and zero
11- 5 until a withholding certificate is received which
11- 6 contains complete or corrected information, as
11- 7 necessary. (2) Except as otherwise provided by rules or regulations
11- 9 of the commissioner, if an employee has filed with his
11-10 employer an exemption certificate as required for
11-11 federal withholding tax purposes, an employer may give
11-12 effect to the exemption status and exemptions claimed on
11-13 the federal exemption certificate when the certificate
11-14 contains sufficient information to enable the employer
11-15 to give effect to the withholding exemptions allowable
11-16 under this Code section. (3) Whenever during a calendar year the withholding
11-18 exemption status of an employee or the number of
11-19 dependency exemptions to which an employee is entitled
11-20 changes or whenever an employee reasonably expects such
11-21 a change before the end of the calendar year which would
11-22 entitle the employee to different withholding exemptions
11-23 than those shown on the exemption certificate in effect
11-24 for the employee, the employee shall file with his
11-25 employer within ten days of the change or, for the next
11-26 calendar year, on or before December 20 a new
11-27 certificate indicating the change. In no event shall the
11-28 withholding exemption status or the number of dependency
11-29 exemptions claimed on a certificate exceed the number to
11-30 which the employee is entitled. (4)(A) A withholding exemption certificate furnished
11-32 the employer when no previous certificate is in effect
11-33 shall take effect as of the beginning of the first
11-34 payroll period ending, or as of the first payment of
11-35 wages made without regard to a payroll period, on or
11-36 after the date on which the certificate is so
11-37 furnished. (B) A withholding exemption certificate furnished the
11-39 employer when a previous certificate is in effect
11-40 shall take effect with respect to the first payment of
11-41 wages made on or after the first status determination
11-42 date which occurs at least 30 days from the date on
11-43 which the certificate is so furnished. At the election
11-44 of the employer, the certificate may be made effective
-11-
12- 1 with respect to any payment of wages made on or after
12- 2 the date on which the certificate is so furnished. For
12- 3 purposes of this subparagraph, the term 'status
12- 4 determination date' means January 1 and July 1 of each
12- 5 year. (5) A withholding exemption certificate which takes
12- 7 effect under this subsection shall continue in effect
12- 8 with respect to the employer until another certificate
12- 9 takes effect under this subsection. Each withholding
12-10 exemption certificate which is in effect is, at the time
12-11 of the receipt of any wages, a present representation of
12-12 fact subject to the criminal penalties of Code Section
12-13 48-7-127 Reserved.
12-14 48-7-102.1.
12-15 (a) The commissioner shall have the power to make and
12-16 publish reasonable rules and regulations: (1) Setting forth circumstances under which an employer
12-18 shall be required to submit to the commissioner copies
12-19 of withholding exemption certificates furnished to the
12-20 employer by his employees; (2) Establishing a procedure by which the commissioner
12-22 may notify an employer and employee that any withholding
12-23 exemption certificate which has been submitted to the
12-24 commissioner shall be considered defective for purposes
12-25 of computing amounts of withholding under this article; (3) Establishing a procedure by which the commissioner
12-27 may, after a withholding exemption certificate submitted
12-28 to him has been determined to be defective, specify to
12-29 an employer the basis upon which amounts of withholding
12-30 under this article are to be computed; and (4) Governing any and all other matters reasonably
12-32 considered by the commissioner to be appropriate in
12-33 addressing those matters set forth in paragraphs (1)
12-34 through (3) of this subsection. (b) For purposes of rules and regulations promulgated
12-36 under the authority of subsection (a) of this Code
12-37 section, the term 'employer' may be defined by the
12-38 commissioner to include an individual authorized by an
12-39 employer to receive withholding exemption certificates, to
12-40 make withholding computations, or to make payroll
12-41 distributions. (c) Nothing in this Code section shall be construed to
13- 2 deny additional withholding allowances to an employee who
13- 3 can show that he will have additional deductions because
13- 4 he or his spouse has attained age 65 or is blind, large
13- 5 itemized deductions, deductible alimony payments, moving
13- 6 expenses, employee business expenses, retirement
13- 7 contributions, net losses, or tax credits Reserved.
13- 8 48-7-103.
13- 9 (a) Every employer whose tax withheld or required to be
13-10 withheld is $200.00 or less per month is required to file
13-11 and remit payment to the department on or before the last
13-12 day of the month following the end of the quarter. (b) Every employer whose tax withheld or required to be
13-14 withheld exceeds $200.00 per month is required to file and
13-15 remit payment to the department on or before the fifteenth
13-16 day of the following month; provided, however, that the
13-17 commissioner shall be authorized to promulgate rules and
13-18 regulations to permit the filing of such returns on a
13-19 quarterly basis. (c) If the commissioner has reason to believe that the
13-21 collection of the tax required to be paid under this
13-22 article is in jeopardy for any reason, he or she may
13-23 require the employer to make a return and pay the required
13-24 tax at any time. (d) The commissioner is authorized to prescribe forms and
13-26 to promulgate rules and regulations which the commissioner
13-27 deems necessary in order to effectuate this Code section,
13-28 and shall be authorized to permit the filing of returns or
13-29 the remitting of payments thereunder on an annual basis if
13-30 agreed to by the taxpayer Reserved.
13-31 48-7-104.
13-32 (a) In general. If for any reason during any period of the
13-33 calendar year more or less than the correct amount of the
13-34 tax is withheld or more or less than the correct amount of
13-35 the tax is paid to the commissioner, proper adjustment
13-36 without interest may be made in any subsequent period of
13-37 the same calendar year. No adjustment under this Code
13-38 section shall be made with respect to an underpayment for
13-39 any period after receipt from the commissioner of notice
13-40 and demand for payment of the amount of the underpayment
13-41 based upon an assessment. The amount of the underpayment
13-42 shall be paid in accordance with the notice and demand.
-13-
14- 1 No adjustment under this Code section shall be made with
14- 2 respect to an erroneous payment or overpayment for any
14- 3 period after the filing of a claim for refund of the
14- 4 payment.
14- 5 (b) Less than correct amount of tax withheld. (1) If no tax or less than the correct amount of the tax
14- 7 is deducted from any wage payment and the error is
14- 8 ascertained prior to the filing of the return for the
14- 9 period in which the wages are paid, the employer shall
14-10 report on the return and pay to the commissioner the
14-11 correct amount of the tax required to be withheld. If
14-12 the error is not ascertained until after the filing of
14-13 the return for the period in which the wages are paid,
14-14 the undercollection may be corrected by an adjustment on
14-15 the return for any subsequent period of the same
14-16 calendar year subject to the limitations noted in
14-17 subsection (a) of this Code section. The amount of any
14-18 undercollection adjusted in accordance with this
14-19 paragraph shall be paid to the commissioner without
14-20 interest at the time prescribed for payment of the tax
14-21 for the period in which the adjustment is made. (2) If no tax or less than the correct amount of the tax
14-23 is withheld from any wage payment, the employer may
14-24 correct the error by deducting the amount of the
14-25 undercollection from any remuneration of the employee
14-26 under the employer's control after the employer
14-27 ascertains the error. The deduction may be made even
14-28 though the remuneration, for any reason, does not
14-29 constitute wages. (c) More than correct amount of tax withheld. (1) If in any period more than the correct amount of tax
14-32 is deducted from any wage payment, the overcollection
14-33 may be paid to the employee in any period of the same
14-34 calendar year. If the amount of the overcollection is
14-35 so paid, the employer shall obtain and keep as part of
14-36 his records the endorsed canceled check or written
14-37 receipt of the employee showing the date and amount of
14-38 the payment. (2) If any overcollection in any period is paid to and
14-40 receipted for by the employee prior to the time the
14-41 return for the period is filed with the commissioner,
14-42 the amount of the overcollection shall not be included
14-43 in the return for that period. (3) Subject to the limitations provided in subsection
15- 2 (a) of this Code section, if an overcollection in any
15- 3 period is paid to and receipted for by the employee
15- 4 after the return for the period is filed and the tax is
15- 5 paid to the commissioner, the overcollection may be
15- 6 corrected by an adjustment on the return for any
15- 7 subsequent period of the same calendar year. (4) Every overcollection not paid to and receipted for
15- 9 by the employee as provided in this subsection must be
15-10 reported and paid to the commissioner with the return
15-11 for the period in which the overcollection is made
15-12 Reserved.
15-13 48-7-105.
15-14 (a) Not later than January 31 in each year and at such
15-15 other dates as required by the commissioner, each person
15-16 required to withhold taxes as provided in this article
15-17 shall furnish each employee for whom taxes have been
15-18 withheld or to whom remuneration has been paid in that
15-19 year or other period a statement of wages paid and taxes
15-20 withheld. The commissioner shall provide by rule for the
15-21 enforcement and implementation of this Code section. (b) The commissioner may grant a reasonable extension of
15-23 time, not exceeding 30 days, for furnishing the statement
15-24 required by this Code section Reserved.
15-25 48-7-106.
15-26 (a) On or before February 28 of each year for the
15-27 preceding calendar year or on or before the thirtieth day
15-28 after the date on which the final payment of wages is made
15-29 by an employer who has ceased to pay wages, an employer
15-30 shall file with the commissioner an annual or a final
15-31 return, as the case may be, on a form prescribed by the
15-32 commissioner. The employer shall attach to the return
15-33 copies of the statements required to be furnished under
15-34 Code Section 48-7-105 for the period covered by the
15-35 return, provided that in lieu of attaching copies, the
15-36 commissioner may authorize the reporting of such
15-37 information by electronic or magnetic media. (b) The commissioner may grant a reasonable extension of
15-39 time, not exceeding 30 days, for filing the annual or
15-40 final return required by this Code section. (c) If an employer liable for any withholding tax,
15-42 interest, or penalty levied pursuant to this chapter sells
-15-
16- 1 out his business or stock of goods or equipment or quits
16- 2 the business, he shall file the final return as required
16- 3 in subsection (a) of this Code section. The employer's
16- 4 successor or assigns, if any, shall withhold a sufficient
16- 5 amount of the purchase money to cover the amount of the
16- 6 withholding taxes, interest, and penalties due and unpaid
16- 7 until the former owner provides a receipt from the
16- 8 commissioner showing that the taxes, interest, and
16- 9 penalties have been paid or a certificate from the
16-10 commissioner stating that no withholding taxes, interest,
16-11 or penalties are due. (d) If the purchaser of a business or stock of goods or
16-13 equipment fails to withhold the purchase money as required
16-14 by this Code section, he shall be personally liable for
16-15 the payment of the withholding tax, interest, and
16-16 penalties accruing and unpaid by any former owner or
16-17 assignor. The personal liability of the purchaser in such
16-18 a case shall not exceed the amount of the total purchase
16-19 money, but the property being transferred shall in all
16-20 cases be subject to the full amount of the tax lien
16-21 arising from the delinquencies of the former owner
16-22 Reserved.
16-23 48-7-107.
16-24 (a) Each return shall be signed by or for the employer
16-25 required to deduct and withhold the tax under this article
16-26 and shall contain or be verified by a written declaration
16-27 that the return is made under the penalties for false
16-28 swearing. The return shall be signed and verified by the
16-29 employer, by a person having control of the payment of
16-30 wages for the employer, or by a person authorized to make
16-31 the return for the employer. The fact that a name appears
16-32 to be signed to a return shall be prima-facie evidence
16-33 that the name was actually signed by the person named. The
16-34 fact that a person appears to have signed for an employer
16-35 shall be prima-facie evidence that the person was
16-36 authorized to sign for the employer. (b) The commissioner, as far as possible, shall furnish
16-38 employers, regularly and without application, copies of
16-39 the prescribed forms required to be used under this
16-40 article. No employer is excused from making a return or
16-41 furnishing a receipt by the fact that no forms had been
16-42 furnished to the employer Reserved.
-16-
17- 1 48-7-108.
17- 2 (a) In general. The employer shall be liable for the
17- 3 payment of the tax required to be deducted and withheld
17- 4 under this article whether or not the employer has
17- 5 deducted and withheld the tax as required under this
17- 6 article. (b) Withheld tax. The amount of tax deducted and withheld
17- 8 by an employer from an employee's wages under this article
17- 9 shall be held to be a special fund in trust for the state;
17-10 and the employer's liability for the tax shall be
17-11 discharged only by payment of the tax to the commissioner.
17-12 To the extent that the tax is deducted and withheld, the
17-13 employer shall not be liable to any other person for the
17-14 amount of the tax and shall be indemnified against the
17-15 claims and demands of any person for the payment of any
17-16 amounts made to the commissioner in accordance with this
17-17 article. (c) Assessment, collection, and payment. Except as
17-19 otherwise provided by law, the liability of an employer
17-20 under subsection (a) of this Code section and the amount
17-21 of the fund described in subsection (b) of this Code
17-22 section shall be assessed, collected, and paid in the same
17-23 manner and subject to the same provisions and limitations
17-24 including, but not limited to, penalties as are income
17-25 taxes. In the event any employer is delinquent in payment
17-26 of the tax imposed by this article, the commissioner may
17-27 give notice of the amount of the delinquency by registered
17-28 or certified mail to all persons having in their
17-29 possession or under their control any credits or other
17-30 personal property belonging to the employer and to all
17-31 persons owing any debts to the employer at the time of
17-32 receipt by them of the notice. In lieu of registered or
17-33 certified mail, the notice may be served and the recipient
17-34 may acknowledge service thereof by telephonic facsimile
17-35 transmission or by other means of instantaneous electronic
17-36 transmission. Thereafter, no person so notified shall
17-37 transfer or make any other disposition of the credits,
17-38 other personal property, or debts until the commissioner
17-39 has consented to a transfer or disposition or until 30
17-40 days have elapsed after receipt of the notice. Each
17-41 person so notified must advise the commissioner, within
17-42 five days after receipt of the notice, of any and all
17-43 credits, other personal property, or debts in such
-17-
18- 1 person's possession, under such person's control, or owing
18- 2 by such person as provided in this Code section. (d) Amount due on face of return. The filing of any return
18- 4 by an employer in compliance with this article which shows
18- 5 on its face an amount due shall by operation of law
18- 6 constitute an assessment of the amount shown to be due on
18- 7 the return against the employer filing the return as of
18- 8 the date the return is filed. For the purposes of this
18- 9 Code section, an entry on a return showing the date of
18-10 receipt by the department shall be prima-facie evidence
18-11 that the return was actually received and filed on the
18-12 date indicated. If payment is not made either with the
18-13 return or on or before the due date of the return,
18-14 whichever is later, the amount shown to be due shall be in
18-15 default and the commissioner may issue an execution for
18-16 the collection of the amount due. (e) Protest of proposed assessment. Each protest of a
18-18 proposed assessment of taxes due under this article shall
18-19 be filed within ten days of the notice of the proposed
18-20 assessment unless the commissioner authorizes additional
18-21 time. The filing of a protest and the filing of a request
18-22 for additional time for the filing of a protest shall toll
18-23 the period of limitations for making an assessment until
18-24 the protest or request is withdrawn by the employer or
18-25 denied by the commissioner Reserved.
18-26 48-7-109.
18-27 (a) If the employer fails to deduct and withhold the
18-28 required tax in violation of this article and thereafter
18-29 the income tax liability of the employee under Code
18-30 Section 48-7-20, against which the amount, if withheld,
18-31 would have been a credit, is paid by the employee, the tax
18-32 required to be deducted and withheld shall not be
18-33 collected from the employer. This Code section in no way
18-34 shall relieve the employer from the liability for any
18-35 penalties or additions to the tax otherwise applicable
18-36 with respect to such failure. (b) The income tax liability of an employee shall in no
18-38 way be affected by the failure of his employer to withhold
18-39 the tax required under this article Reserved.
18-40 48-7-109.1.
18-41 (a) Whenever an employer required to deduct and withhold
18-42 taxes as required under this article fails, at the time
-18-
19- 1 and in the manner prescribed by law or regulation, to
19- 2 deduct and withhold, collect, account truthfully for, or
19- 3 pay over to the commissioner the amount of taxes due as
19- 4 required by this article, upon being notified of the
19- 5 failure by the commissioner by notice served upon him,
19- 6 personally or by registered or certified mail addressed to
19- 7 his last known address, he shall comply with the
19- 8 requirement of special accounting as set forth in
19- 9 subsection (b) of this Code section. (b) Beginning at the time of service upon him of the
19-11 notice provided for in subsection (a) of this Code
19-12 section, the employer shall deduct and withhold the tax
19-13 required under this article and, not later than the second
19-14 banking day after any amount of such tax is deducted and
19-15 withheld, shall: (1) Deposit the tax in a special and separate account in
19-17 any state or national bank designated as a state
19-18 depository and keep the amount of such taxes in such
19-19 account until payment over to the commissioner or to the
19-20 department. Each such account shall be a special fund in
19-21 trust for the state payable only to the commissioner or
19-22 the department; or (2) Purchase a postal money order or other certified or
19-24 bankable paper for such amount, payable only to the
19-25 commissioner or the department. The order or paper shall
19-26 be handled and dealt with under such rules and
19-27 regulations as the commissioner may prescribe. (c) Whenever the commissioner is satisfied that the
19-29 special accounting prescribed under subsections (a) and
19-30 (b) of this Code section is no longer necessary to effect
19-31 future compliance with law or regulations, he may cancel
19-32 the notice requiring compliance with subsection (b) of
19-33 this Code section at such time and under such conditions
19-34 as he may specify Reserved.
19-35 48-7-110.
19-36 The fact of an employer's voluntary compliance with the
19-37 requirements of this article shall not of itself
19-38 constitute any admission that the employer is doing
19-39 business within this state for any other purpose, but it
19-40 shall be taken as conferring jurisdiction upon this state
19-41 for purposes of collecting amounts withheld under this
19-42 article Reserved.
-19-
20- 1 48-7-111.
20- 2 (a) Each employer required to deduct and withhold taxes
20- 3 under this article shall keep accurate records of all
20- 4 remuneration paid to his employees, including, but not
20- 5 limited to, remuneration paid in forms other than cash.
20- 6 The records shall contain the information required by
20- 7 rules issued by the commissioner. (b) The records required to be kept pursuant to subsection
20- 9 (a) of this Code section and records relating to refunds
20-10 shall be preserved and maintained for a period of at least
20-11 four years after the date the tax to which they relate
20-12 becomes due or the date the tax is paid, whichever is
20-13 later Reserved.
20-14 48-7-112.
20-15 (a) Credit. The amount of tax deducted or withheld during
20-16 any calendar year with respect to an employee shall be
20-17 allowed as a credit to the employee against his income tax
20-18 liability under Code Section 48-7-20 for the taxable year
20-19 beginning in the calendar year. (b) Overpayment. (1) To the extent that the credit provided in subsection
20-22 (a) of this Code section together with other credits
20-23 allowed by law is in excess of the employee's income tax
20-24 liability for the taxable year as shown on an income tax
20-25 return filed by the employee for that year, the
20-26 overpayment shall be considered as taxes erroneously
20-27 paid and shall be credited or refunded as provided in
20-28 this Code section. An overpayment shall be credited to
20-29 the person's estimated income tax liability for the
20-30 succeeding taxable year unless the person claims a
20-31 refund for the overpayment. The commissioner may
20-32 consider any final return showing an overpayment as a
20-33 claim for refund per se. An overpayment shall bear no
20-34 interest if credit is given for the overpayment.
20-35 Amounts refunded as overpayments shall bear interest at
20-36 the rate of 9 percent per annum but only after 90 days
20-37 from the filing date of the final return showing the
20-38 overpayment or from the due date of the final return,
20-39 whichever is later. (2) A refund shall be deemed to have been made when the
20-41 commissioner issues a check for the refund payable to
20-42 the claimant. The record in the office of the
-20-
21- 1 commissioner as to the time of issuance of the refund
21- 2 shall be prima-facie evidence of the time the refund is
21- 3 made. Whenever a check is issued for a refund claimed
21- 4 or shown due on a final return and no separate claim has
21- 5 been filed for the refund, the check shall be sent by
21- 6 first-class mail to the claimant at the address shown on
21- 7 the return in an envelope instructing return of the
21- 8 envelope if not delivered in ten days. The commissioner
21- 9 shall publish the names of claimants whose checks are
21-10 returned. If a refund check is not claimed in accordance
21-11 with the commissioner's instructions within 90 days
21-12 after the publication, the refund claim covered by the
21-13 check shall be deemed to have been abandoned. Any
21-14 refund check which is not presented for payment within
21-15 180 days after the date of the check shall be void and
21-16 the refund claim covered by the check shall be deemed to
21-17 have been abandoned. When any claim for refund has been
21-18 abandoned, any funds which may have been designated or
21-19 set aside for its payment shall be returned to the
21-20 Office of Treasury and Fiscal Services and the
21-21 claimant's right to the refund shall be barred. This
21-22 subsection shall not apply to a claim for refund filed
21-23 with, but separately from, a final return under general
21-24 law and shall not affect the period of limitations
21-25 allowed by general law applicable to a claim for refund
21-26 when filed separately from a final return. (c) Limitation on refund or credit. No refund or credit
21-28 shall be allowed unless the employee attaches to and files
21-29 with his final income tax return a copy of the employer's
21-30 receipt as provided for in Code Section 48-7-105 for the
21-31 amount of tax deducted and withheld from his wages for
21-32 that taxable year. If an employee submits satisfactory
21-33 proof that his employer deducted and withheld taxes from
21-34 his wages and that the employer failed or refused to
21-35 furnish the employee with the prescribed receipt, the
21-36 proof so furnished may be taken to establish a credit or
21-37 refund under this Code section. (d) Setoffs. Notwithstanding any other provision of this
21-39 subsection, a refund or a portion thereof may be
21-40 transferred to a claimant agency to set off a debt due and
21-41 owing to the claimant agency as provided in Article 7 of
21-42 this chapter. When any action pursuant to Article 7 of
21-43 this chapter is taken, that article shall govern all
21-44 aspects of right and entitlement to refunds covered
21-45 thereunder. Funds transferred to claimant agencies shall
-21-
22- 1 not bear interest. If there is a final determination that
22- 2 the taxpayer alleged to be a debtor is entitled to receive
22- 3 all or part of the funds transferred to a claimant agency,
22- 4 the amount to which the taxpayer is entitled shall bear
22- 5 interest at the rate provided in Code Section 48-2-35
22- 6 beginning 30 days after the final determination Reserved.
22- 7 48-7-113.
22- 8 If more than the correct amount of tax, penalty, or
22- 9 interest is paid to the commissioner by an employer, the
22-10 employer may file a claim for refund of the overpayment or
22-11 may take credit for the overpayment against the tax
22-12 reported on any quarterly return which the employer
22-13 subsequently files. A refund or credit of the overpayment,
22-14 however, shall be made only to the extent that the amount
22-15 of overpayment exceeds the tax actually withheld and the
22-16 penalty and interest on the tax. If more than the correct
22-17 amount of tax, penalty, or interest is assessed and is not
22-18 paid to the commissioner, the employer against whom the
22-19 assessment is made may file a claim for abatement of the
22-20 overassessment Reserved.
22-21 48-7-114.
22-22 (a) 'Estimated tax' defined. For purposes of this Code
22-23 section, the term 'estimated tax' means the amount which
22-24 the individual estimates as the amount of income tax
22-25 imposed by Code Section 48-7-20 less the amount which the
22-26 individual estimates as the sum of credits allowable by
22-27 law against the tax.
22-28 (b) Requirement of estimated tax. Except as otherwise
22-29 provided in subsection (d) of this Code section, every
22-30 resident individual and every taxable nonresident
22-31 individual shall file his estimated tax for the current
22-32 taxable year if he can be reasonably expected to be
22-33 required to file a Georgia income tax return for the
22-34 current taxable year and his gross income can reasonably
22-35 be expected to:
22-36 (1) Include more than $1,000.00 from sources other than
22-37 wages as defined in paragraph (10) of Code Section
22-38 48-7-100; and
22-39 (2) Exceed:
22-40 (A) One thousand five hundred dollars if the
22-41 individual is single or the individual is married and
22-42 not living with his spouse or the individual is
-22-
23- 1 married and expects to claim only $1,500.00 of the
23- 2 marital exemption; or
23- 3 (B) Three thousand dollars if the individual is
23- 4 married and living with his spouse and expects to
23- 5 claim the full marital exemption.
23- 6 (c) Return as estimated tax. If on or before January 31 of
23- 7 the succeeding taxable year or, in the case of an
23- 8 individual referred to in subsection (b) of Code Section
23- 9 48-7-115, relating to income from farming and fishing, on
23-10 or before March 1 of the succeeding taxable year, the
23-11 taxpayer files a return for the taxable year for which the
23-12 estimated tax is required and pays in full the amount
23-13 computed on the return as payable and the estimate is not
23-14 required to be filed during the taxable year but is
23-15 required to be filed on or before January 15, then the
23-16 return shall be considered as the estimate.
23-17 (d) Exemptions. This Code section shall not apply to an
23-18 individual in a given tax year if:
23-19 (1) The sum of the allowable credits shown on the
23-20 individual's income tax return for the tax year exceeds
23-21 the individual's tax liability shown on the return
23-22 before the tax liability is reduced by the amount of the
23-23 allowable credits; and
23-24 (2) The individual reasonably expected at the time
23-25 estimated tax was otherwise required to be filed with
23-26 respect to the tax year that the conditions of paragraph
23-27 (1) of this subsection would be met for the tax year.
23-28 (e) Applicability to fiduciaries. With respect to taxable
23-29 years beginning on or after January 1, 1988, fiduciaries
23-30 shall be subject to all requirements of this article in
23-31 the same manner as individuals.
23-32 48-7-115.
23-33 (a) In general. Estimated tax required by Code Section
23-34 48-7-114 from an individual not regarded as a farmer or
23-35 fisherman shall be filed with the commissioner on or
23-36 before April 15 of the taxable year, except that if the
23-37 requirements of subsection (b) of Code Section 48-7-114
23-38 are first met:
23-39 (1) On or after April 1 and before June 1 of the taxable
23-40 year, the estimated tax shall be filed on or before June
23-41 15 of the taxable year;
-23-
24- 1 (2) On or after June 1 and before September 1 of the
24- 2 taxable year, the estimated tax shall be filed on or
24- 3 before September 15 of the taxable year; or
24- 4 (3) On or after September 1 of the taxable year, the
24- 5 estimated tax shall be filed on or before January 15 of
24- 6 the succeeding year.
24- 7 (b) Farmers and fishermen. Estimated tax required by Code
24- 8 Section 48-7-114 from individuals whose estimated gross
24- 9 income from farming or fishing for the taxable year is at
24-10 least two-thirds of the total estimated gross income from
24-11 all sources for the taxable year may be filed, in lieu of
24-12 the time prescribed in subsection (a) of this Code
24-13 section, at any time on or before January 15 of the
24-14 succeeding taxable year.
24-15 (c) Short taxable years. In the application of this Code
24-16 section to a taxable year beginning on any date other than
24-17 January 1, there shall be substituted for the months
24-18 specified in this Code section the months which correspond
24-19 to the months specified in this Code section.
24-20 48-7-116.
24-21 (a) In general. The amount of estimated tax required to be
24-22 paid by an individual shall be paid as follows:
24-23 (1) If the estimate is filed on or before April 15 of
24-24 the taxable year, the estimated tax shall be paid in
24-25 four equal installments. The first installment shall be
24-26 paid on or before April 15. The second and third
24-27 installments shall be paid on or before June 15 and
24-28 September 15, respectively, of the taxable year. The
24-29 fourth installment shall be paid on January 15 of the
24-30 succeeding year;
24-31 (2) If the estimate is filed after April 15 and not
24-32 after June 15 of the taxable year and is not required by
24-33 subsection (a) of Code Section 48-7-115 to be filed on
24-34 or before April 15 of the taxable year, the estimated
24-35 tax shall be paid in three equal installments. The
24-36 first installment shall be paid at the time of the
24-37 filing of the estimate, the second installment shall be
24-38 paid on September 15 of the taxable year, and the third
24-39 installment shall be paid on January 15 of the
24-40 succeeding year;
24-41 (3) If the estimate is filed after June 15 and not after
24-42 September 15 of the taxable year and is not required by
-24-
25- 1 subsection (a) of Code Section 48-7-115 to be filed on
25- 2 or before June 15 of the taxable year, the estimated tax
25- 3 shall be paid in two equal installments. The first
25- 4 installment shall be paid at the time of the filing of
25- 5 the estimate and the second installment shall be paid on
25- 6 January 15 of the succeeding year;
25- 7 (4) If the estimate is filed after September 15 of the
25- 8 taxable year and is not required by subsection (a) of
25- 9 Code Section 48-7-115 to be filed on or before September
25-10 15 of the taxable year, the estimated tax shall be paid
25-11 in full at the time of the filing of the estimate; or
25-12 (5) If the estimate is filed after the time prescribed
25-13 in subsection (a) of Code Section 48-7-115 including,
25-14 but not limited to, cases in which an extension of time
25-15 for filing has been granted, paragraphs (2), (3), and
25-16 (4) of this subsection shall not apply, and all
25-17 installments of estimated tax which would have been
25-18 payable on or before such time if the estimate had been
25-19 filed within the time prescribed in subsection (a) of
25-20 Code Section 48-7-115 shall be paid at the time of the
25-21 filing. The remaining installments shall be paid at the
25-22 times at which, and in the amounts in which, they would
25-23 have been payable if the estimate had been so filed.
25-24 (b) Farmers and fishermen. If an individual referred to in
25-25 subsection (b) of Code Section 48-7-115, relating to
25-26 income from farming and fishing, files estimated tax after
25-27 September 15 of the taxable year and on or before January
25-28 15 of the succeeding year, the estimated tax shall be paid
25-29 in full at the time of the filing.
25-30 (c) Fiscal years. In the application of this Code section
25-31 to a taxable year beginning on any date other than January
25-32 1, there shall be substituted for the months specified in
25-33 this Code section the months which correspond to the
25-34 months specified in this Code section.
25-35 (d) Installments paid in advance. At the election of the
25-36 individual, any installment of the estimated tax may be
25-37 paid prior to the date prescribed for its payment.
25-38 48-7-117.
25-39 (a) 'Estimated tax' defined. For purposes of this Code
25-40 section, the term 'estimated tax' means the amount which
25-41 the corporation estimates as the amount of income tax
25-42 imposed by Code Section 48-7-21 less the amount which the
-25-
26- 1 corporation estimates as the sum of credits allowable by
26- 2 law against the tax.
26- 3 (b) In general. Every domestic and foreign corporation
26- 4 subject to taxation under Code Section 48-7-21 shall pay
26- 5 estimated tax for the taxable year if its net income for
26- 6 the taxable year as defined in Code Section 48-7-31 can
26- 7 reasonably be expected to exceed $25,000.00.
26- 8 48-7-118.
26- 9 Reserved.
26-10 48-7-119.
26-11 If the requirements of Code Section 48-7-117 are first met
26-12 as shown in the left-hand column of the following table,
26-13 then the estimated tax shall be due as shown in the
26-14 remaining columns:
26-15 Before the first day
26-16 of the fourth month
26-17 of the taxable year 25 25 25 25
26-18 After the last day
26-19 of the third month
26-20 and before the
26-21 first day of the
26-22 sixth month of the
26-23 taxable year 33 1/3 33 1/3 33 1/3
26-24 After the last day
26-25 of the fifth month
26-26 and before the first
26-27 day of the ninth month
26-28 of the taxable year 50 50
26-29 After the last day
26-30 of the eighth month
26-31 and before the first
26-32 day of the twelfth
-26-
27- 1 month of the taxable
27- 2 year 100
27- 3 48-7-120.
27- 4 (a) Addition to the tax. In case of any underpayment of
27- 5 estimated tax by a taxpayer, except as provided in
27- 6 subsection (d) of this Code section, an amount computed at
27- 7 the rate of 9 percent per annum upon the amount of the
27- 8 underpayment, determined under subsection (b) of this Code
27- 9 section, for the period of the underpayment, determined
27-10 under subsection (c) of this Code section, shall be added
27-11 to the tax under Code Section 48-7-21 for the taxable
27-12 year.
27-13 (b) Amount of underpayment. For purposes of subsection (a)
27-14 of this Code section, the amount of the underpayment shall
27-15 be the excess of paragraph (1) of this subsection over
27-16 paragraph (2) of this subsection when those paragraphs are
27-17 as follows:
27-18 (1) The amount of the installment which would be
27-19 required to be paid if the estimated tax were equal to
27-20 70 percent (66 2/3 percent in the case of individuals
27-21 referred to in subsection (b) of Code Section 48-7-115,
27-22 relating to income from farming and fishing) of the tax
27-23 shown on the return for the taxable year or, if no
27-24 return was filed, 70 percent (66 2/3 percent in the case
27-25 of individuals referred to in subsection (b) of Code
27-26 Section 48-7-115, relating to income from farming and
27-27 fishing) of the tax for the year; and
27-28 (2) Any amount of the installment paid on or before the
27-29 last date prescribed for payment.
27-30 (c) Period of underpayment. The period of the underpayment
27-31 shall run from the date the installment was required to be
27-32 paid to whichever of the following dates is the earlier:
27-33 (1) The fifteenth day of the fourth month following the
27-34 close of the taxable year; or
27-35 (2) With respect to any portion of the underpayment, the
27-36 date on which the portion is paid. For the purposes of
27-37 this paragraph, a payment of estimated tax on the
27-38 installment date or, in the case of a corporation, on
27-39 the fifteenth day of the first month of the succeeding
27-40 taxable year shall be considered a payment of any
27-41 previous underpayment only to the extent the payment
27-42 exceeds the amount of the installment determined under
-27-
28- 1 paragraph (1) of subsection (b) of this Code section for
28- 2 the installment date or, in the case of a corporation,
28- 3 for the fifteenth day of the first month of the
28- 4 succeeding taxable year.
28- 5 (d) Exception. Notwithstanding subsections (a) through (c)
28- 6 of this Code section, the addition to the tax with respect
28- 7 to any underpayment of any installment shall not be
28- 8 imposed if the total amount of all payments of estimated
28- 9 tax made on or before the last date prescribed for the
28-10 payment of the installment equals or exceeds the amount
28-11 which would have been required to be paid on or before the
28-12 last date prescribed for the payment if the estimated tax
28-13 were the least of the following:
28-14 (1) The tax shown on the return for the preceding
28-15 taxable year, if a return showing a liability for tax
28-16 was filed by the taxpayer for the preceding taxable year
28-17 and the preceding year was a taxable year of 12 months;
28-18 (2) An amount equal to the tax computed at the rates
28-19 applicable to the taxable year on the basis of the
28-20 taxpayer's status with respect to Code Section 48-7-26
28-21 for the taxable year, but otherwise on the basis of the
28-22 facts shown on the return of the taxpayer for, and under
28-23 the law applicable to, the preceding taxable year; or
28-24 (3) An amount equal to 70 percent, or 66 2/3 percent in
28-25 the case of individuals referred to in subsection (b) of
28-26 Code Section 48-7-115, relating to income from farming
28-27 and fishing, of the tax for the taxable year computed by
28-28 placing on an annualized basis the taxable income for
28-29 the months in the taxable year ending before the month
28-30 in which the installment is required to be paid. For
28-31 purposes of this paragraph, the taxable income shall be
28-32 placed on an annualized basis by:
28-33 (A) Multiplying by 12 or, in the case of a taxable
28-34 year of less than 12 months, by the number of months
28-35 in the taxable year the taxable income (computed
28-36 without deduction of personal exemptions) for the
28-37 months in the taxable year ending before the month in
28-38 which the installment is required to be paid;
28-39 (B) Dividing the resulting amount by the number of
28-40 months in the taxable year ending before the month in
28-41 which the installment date falls; and
-28-
29- 1 (C) Deducting from the amount the deductions for any
29- 2 personal exemptions allowable for the taxable year,
29- 3 such personal exemptions to be determined as of the
29- 4 last date prescribed for payment of the installment.
29- 5 (4) In the case of an individual, an amount equal to 90
29- 6 percent of the tax computed at the rates applicable to
29- 7 the taxable year on the basis of the actual taxable
29- 8 income for the months in the taxable year ending before
29- 9 the month in which the installment is required to be
29-10 paid.
29-11 (e) Application to individual. For purposes of applying
29-12 this Code section in the case of an individual: (1) The estimated tax shall be computed without any
29-14 reduction for the amount which the individual estimates
29-15 as his credit under subsection (a) of Code Section
29-16 48-7-112; and (2) The amount of the credit allowed under subsection
29-18 (a) of Code Section 48-7-112 for the taxable year shall
29-19 be deemed a payment of estimated tax, and an equal part
29-20 of the amount shall be deemed paid on each installment
29-21 date as determined under Code Section 48-7-116 for the
29-22 taxable year. If the taxpayer establishes the dates on
29-23 which all amounts were actually withheld, the amounts so
29-24 withheld shall be deemed payments of estimated tax on
29-25 the dates on which the amounts were actually withheld
29-26 Reserved.
29-27 (f) 'Tax' defined. For purposes of subsections (b) and (d)
29-28 of this Code section, the term 'tax' means the tax imposed
29-29 by Code Section 48-7-20 reduced by the credits against the
29-30 tax allowed by law other than the credit against tax
29-31 provided by subsection (a) of Code Section 48-7-112,
29-32 relating to tax withheld on wages.
29-33 48-7-121.
29-34 (a) The amount of estimated tax paid under this article
29-35 for any taxable year shall be allowed as a credit to the
29-36 taxpayer against the taxpayer's income tax liability under
29-37 Code Section 48-7-20 or 48-7-21 for the taxable year.
29-38 (b) To the extent that the estimated tax credit, together
29-39 with other credits allowed by law, is in excess of the
29-40 taxpayer's income tax liability for a taxable year as
29-41 shown on an income tax return filed by the taxpayer for
29-42 that year, the overpayment shall be considered as taxes
-29-
30- 1 erroneously paid and shall be credited or refunded as
30- 2 provided in this subsection. The overpayment shall be
30- 3 credited to the taxpayer's estimated income tax liability
30- 4 for the succeeding taxable year unless the taxpayer claims
30- 5 a refund for the overpayment. The commissioner may
30- 6 consider any final return showing an overpayment as a
30- 7 claim for refund per se. An overpayment shall bear no
30- 8 interest if credit is given for the overpayment. Amounts
30- 9 refunded as overpayments shall bear interest at the rate
30-10 of 9 percent per annum but only after 90 days from the
30-11 filing date of the final return showing the overpayment or
30-12 90 days from the due date of the final return, whichever
30-13 is later.
30-14 48-7-122.
30-15 The tax deducted and withheld under this article shall not
30-16 be allowed as a deduction to the employer Reserved.
30-17 48-7-123.
30-18 The commissioner may disregard a fractional part of a
30-19 dollar in the allowance of any amount as a credit or
30-20 refund or in the assessment or collection of any amount as
30-21 a deficiency or underpayment.
30-22 48-7-124.
30-23 In the administration and enforcement of this article with
30-24 respect to a taxpayer whose income may be subject to the
30-25 current income tax payment laws of two or more tax
30-26 jurisdictions, including this state, the commissioner may
30-27 make reciprocal arrangements with the tax authorities of
30-28 the other jurisdictions for the relief of the taxpayer
30-29 from the multiple burden imposed by the operation of
30-30 several current income tax payment laws.
30-31 48-7-125.
30-32 The application of this article to taxable years of less
30-33 than 12 months shall be in accordance with regulations
30-34 prescribed by the commissioner.
30-35 48-7-126.
30-36 (a) Assessable as tax. The liabilities specified in this
30-37 Code section shall be paid upon notice and demand by the
30-38 commissioner and shall be assessed and collected in the
30-39 same manner as are income taxes. Except as otherwise
30-40 provided by law, any reference to 'tax' imposed under this
-30-
31- 1 article shall be deemed also to refer to the liabilities
31- 2 specified in this Code section.
31- 3 (b) Failure to withhold tax. Any person required to deduct
31- 4 and withhold the tax imposed by Code Section 48-7-101 who,
31- 5 with respect to each wage payment to each employee, fails
31- 6 to deduct and withhold the required tax shall pay a
31- 7 penalty of $10.00 unless it is shown that the failure is
31- 8 due to reasonable cause and not to willful neglect. The
31- 9 penalty shall not exceed $10.00 quarterly for each
31-10 employee with respect to whose wages the failure occurred
31-11 Reserved.
31-12 (c) Failure to file employer return or pay tax. If an
31-13 employer fails to file within the prescribed time a return
31-14 required under this article or fails to pay when due the
31-15 tax required under this article, or both, unless it is
31-16 shown that the failure is due to reasonable cause and not
31-17 to willful neglect, there shall be assessed a penalty of
31-18 $25.00 against any employer for each such failure plus 5
31-19 percent of the amount of the tax if the failure is for not
31-20 more than one month and an additional 5 percent for each
31-21 additional month or fraction of a month during which the
31-22 failure continues. The penalty shall not exceed $25.00
31-23 plus 25 percent in the aggregate of the tax and in no
31-24 event shall the penalty be less than $25.00. If any check
31-25 or money order in payment of any amount is not paid when
31-26 duly presented for payment, it shall constitute a failure
31-27 to pay under this subsection Reserved.
31-28 (d) Fraudulent withholding receipt. Any person required to
31-29 furnish an employee with a withholding receipt required by
31-30 Code Section 48-7-105 who willfully furnishes a false or
31-31 fraudulent receipt shall for each such receipt be subject
31-32 to a penalty of $50.00 Reserved.
31-33 (e) Interest. If the tax imposed by this article on
31-34 employers is not paid on the date prescribed for payment
31-35 in Code Section 48-7-103 and is not adjusted as authorized
31-36 in Code Section 48-7-104, interest on the unpaid amount at
31-37 the rate specified in Code Section 48-2-40 shall be paid
31-38 for the period from the due date of the tax, irrespective
31-39 of any extension of time for payment, until the date of
31-40 payment. The interest shall be assessed and collected as
31-41 part of the tax Reserved.
31-42 (f) Failure of corporation to pay estimated tax. If a
31-43 corporation fails to timely pay estimated tax, a penalty
-31-
32- 1 shall be assessed against the corporation in an amount
32- 2 equal to 5 percent of the Georgia income tax imposed on
32- 3 the corporation for the taxable year.
32- 4 48-7-127.
32- 5 (a) Willful failure to withhold tax. (1) It shall be unlawful for any person who is required
32- 7 to deduct and withhold the tax imposed by Code Section
32- 8 48-7-101 willfully to fail, in making payments of wages
32- 9 for any payroll period, to deduct and withhold the
32-10 required tax from the wages paid to any employee. (2) In addition to any other penalties provided by law,
32-12 any person who violates paragraph (1) of this subsection
32-13 shall be guilty of a misdemeanor for each such payroll
32-14 period Reserved.
32-15 (b) Willful failure to pay over withheld tax. (1) It shall be unlawful for any person who has deducted
32-17 and withheld any amount from an employee's wages as a
32-18 tax required under Code Section 48-7-101 willfully to
32-19 fail, within the prescribed time, to pay the amount over
32-20 to the commissioner as required under Code Section
32-21 48-7-103. (2) In addition to any other penalties provided by law,
32-23 any person who violates paragraph (1) of this subsection
32-24 shall be guilty of a misdemeanor. (3) For purposes of this subsection, a lack of funds
32-26 existing immediately after the payment of wages, whether
32-27 or not created by the payment of the wages, shall not
32-28 negate willfulness Reserved.
32-29 (c) Willful failure to file return or pay estimated tax.
32-30 (1) It shall be unlawful for any person who is required
32-31 under this article or regulations pursuant to this
32-32 article to file any return of any tax or pay estimated
32-33 tax or to keep any record, willfully to fail to file the
32-34 return or pay the tax or to keep the records at the time
32-35 or times required by law or regulation.
32-36 (2) In addition to any other penalties provided by law,
32-37 any person who violates paragraph (1) of this subsection
32-38 shall be guilty of a misdemeanor.
32-39 (d) False exemption certificate or failure to supply
32-40 information. (1) It shall be unlawful for any individual who is
33- 2 required to supply information to his employer under
33- 3 Code Section 48-7-102 willfully to supply false or
33- 4 fraudulent information or willfully to fail to supply
33- 5 information under Code Section 48-7-102 which would
33- 6 require an increase in the tax to be withheld under Code
33- 7 Section 48-7-102. (2) In lieu of any penalty otherwise provided, any
33- 9 individual who violates paragraph (1) of this subsection
33-10 shall be guilty of a misdemeanor Reserved.
33-11 (e) False withholding receipts or failure to furnish
33-12 receipts. (1) It shall be unlawful for any person who is required
33-14 to furnish to an employee the receipt prescribed in Code
33-15 Section 48-7-105 willfully to furnish a false or
33-16 fraudulent receipt or willfully to fail to furnish the
33-17 receipt at the time, in the manner, and showing the
33-18 information required by law or regulation. (2) In lieu of any other penalty provided by law, except
33-20 the penalty provided in subsection (d) of Code Section
33-21 48-7-126, any person who violates paragraph (1) of this
33-22 subsection shall be guilty of a misdemeanor for each
33-23 such receipt or failure Reserved.
33-24 (f) Attempts to evade or defeat tax.
33-25 (1) It shall be unlawful for any person willfully to
33-26 attempt in any manner to evade or defeat any tax imposed
33-27 under this article or the payment of any tax imposed
33-28 under this article.
33-29 (2) In addition to any other penalties provided by law,
33-30 any person who violates paragraph (1) of this subsection
33-31 shall be guilty of a misdemeanor.
33-32 (g) Willful failure to pay corporate estimated tax.
33-33 (1) It shall be unlawful for any officer, director, or
33-34 employee of a corporation required under this article or
33-35 regulations pursuant to this article to file estimated
33-36 tax willfully to be responsible for the failure of the
33-37 corporation to pay any installment of estimated tax due.
33-38 (2) In addition to any other penalties provided by law,
33-39 any individual who violates any provision of paragraph
33-40 (1) of this subsection shall be guilty of a misdemeanor
33-41 for each such failure.
-33-
34- 1 (h) Violation of notice of delinquency.
34- 2 (1) It shall be unlawful for any person to violate the
34- 3 provisions of subsection (c) of Code Section 48-7-108
34- 4 with respect to notice of delinquency.
34- 5 (2) Any person who violates paragraph (1) of this
34- 6 subsection with respect to notice of delinquency shall
34- 7 be guilty of a misdemeanor. (i) Failure to comply with notice of special accounting. (1) It shall be unlawful for any person to fail to
34-10 comply with a notice of the commissioner requiring
34-11 compliance with subsection (b) of Code Section
34-12 48-7-109.1, providing for special accounting under the
34-13 current income tax payment law. (2) In addition to other penalties provided by law, any
34-15 person who violates paragraph (1) of this subsection
34-16 shall be guilty of a misdemeanor unless there was a
34-17 reasonable doubt as to whether the law required
34-18 collection of the tax or as to who was required by law
34-19 to collect the tax or the failure to comply was due to
34-20 circumstances beyond his control. (3) For the purposes of this subsection, a lack of funds
34-22 existing immediately after the payment of wages, whether
34-23 or not created by the payment of such wages, shall not
34-24 be considered to be circumstances beyond the control of
34-25 a person.
34-26 48-7-128.
34-27 (a) As used in this Code section, the term 'nonresident of
34-28 Georgia' shall include individuals, trusts, partnerships,
34-29 corporations, and unincorporated organizations. Any
34-30 seller or transferor who meets all of the following
34-31 conditions and who provides the buyer or transferee with
34-32 an affidavit signed under oath swearing or affirming that
34-33 the following conditions are met will be deemed a resident
34-34 for purposes of this Code section: (1) The seller or transferor has filed Georgia income
34-36 tax returns or appropriate extensions have been received
34-37 for the two income tax years immediately preceding the
34-38 year of sale; (2) The seller or transferor is in business in Georgia
34-40 and will continue substantially the same business in
34-41 Georgia after the sale or the seller or transferor has
-34-
35- 1 real property remaining in the state at the time of
35- 2 closing of equal or greater value than the withholding
35- 3 tax liability as measured by the 100 percent property
35- 4 tax assessment of such remaining property; (3) The seller or transferor will report the sale on a
35- 6 Georgia income tax return for the current year and file
35- 7 it by its due date; and (4) If the seller or transferor is a corporation or
35- 9 limited partnership, it is registered to do business in
35-10 Georgia. (b)(1) Except as otherwise provided in this Code
35-12 section, in the case of any sale or transfer of real
35-13 property and related tangible personal property located
35-14 in Georgia by a nonresident of Georgia, the buyer or
35-15 transferee shall be required to withhold and remit to
35-16 the commissioner on forms provided by the commissioner a
35-17 withholding tax equal to 3 percent of the purchase price
35-18 or consideration paid for the sale or transfer;
35-19 provided, however, that if the amount required to be
35-20 withheld pursuant to this subsection exceeds the net
35-21 proceeds payable to the seller or transferor, the buyer
35-22 or transferee shall withhold and pay over to the
35-23 commissioner only the net proceeds otherwise payable to
35-24 the seller or transferor. Any buyer or transferee who
35-25 fails to withhold such amount shall be personally liable
35-26 for the amount of such tax. (2) The liability imposed by this subsection shall be
35-28 paid upon notice and demand by the commissioner or the
35-29 commissioner's delegate and shall be assessed and
35-30 collected in the same manner as all other withholding
35-31 taxes imposed by this article. (c) If the seller or transferor determines that the amount
35-33 required to be withheld pursuant to paragraph (1) of
35-34 subsection (b) of this Code section will result in excess
35-35 withholding on any gain required to be recognized from the
35-36 sale, the seller or transferor may provide the buyer or
35-37 transferee with an affidavit signed under oath swearing or
35-38 affirming to the amount of the gain required to be
35-39 recognized from the sale, and the buyer or transferee
35-40 shall withhold 3 percent of the amount of the gain
35-41 required to be recognized, if any, stated in the affidavit
35-42 rather than as provided in paragraph (1) of subsection (b)
35-43 of this Code section. If, however, the amount required to
-35-
36- 1 be withheld pursuant to this subsection exceeds the net
36- 2 proceeds payable to the seller or transferor, the buyer or
36- 3 transferee shall withhold and pay over to the commissioner
36- 4 only the net proceeds otherwise payable to the seller or
36- 5 transferor. (d) Subsection (b) of this Code section shall not apply
36- 7 where: (1) The real property being sold or transferred is a
36- 9 principal residence of the seller or transferor within
36-10 the meaning of Section 1034 of the Internal Revenue
36-11 Code; (2) The seller or transferor is a mortgagor conveying
36-13 the mortgaged property to a mortgagee in foreclosure or
36-14 in a transfer in lieu of foreclosure with no additional
36-15 consideration; or (3) The transferor or transferee is an agency or
36-17 authority of the United States of America, an agency or
36-18 authority of the State of Georgia, the Federal National
36-19 Mortgage Association, the Federal Home Loan Mortgage
36-20 Corporation, or the Government National Mortgage
36-21 Association, or a private mortgage insurance company. The commissioner may by regulation set a purchase price
36-23 amount below which no withholding is required. (e)(1) Unless otherwise provided, if the seller or
36-25 transferor is a partnership or Subchapter 'S'
36-26 corporation or other unincorporated organization which
36-27 certifies to the buyer or transferee that a composite
36-28 return is being filed on behalf of the nonresident
36-29 partners, shareholders, or members and that the
36-30 partnership, Subchapter 'S' corporation, or
36-31 unincorporated organization remits the tax on the gain
36-32 on behalf of the nonresident partners, shareholders, or
36-33 members, the buyer or transferee shall not be required
36-34 to withhold as provided in this Code section. Any
36-35 nonresident partner, shareholder, or member who falsely
36-36 certifies that a composite return is being filed on
36-37 behalf of such partner, shareholder, or member shall be
36-38 liable for a penalty in the amount of $500.00 or 10
36-39 percent of the amount required to be withheld, whichever
36-40 is greater. (2) The penalty imposed by this subsection shall be paid
36-42 upon notice and demand by the commissioner or the
-36-
37- 1 commissioner's delegate and shall be assessed and
37- 2 collected in the same manner as the withholding tax
37- 3 imposed by this article. (f) Every buyer or transferee of real property located in
37- 5 Georgia who is required to deduct and withhold the
37- 6 withholding tax imposed by subsection (b) of this Code
37- 7 section shall file the required return and remit payment
37- 8 to the department on or before the last day of the
37- 9 calendar month following the calendar month within which
37-10 the sale or transfer giving rise to the withholding tax
37-11 occurred Reserved.
37-12 48-7-129. (a)(1) Any partnership, Subchapter 'S' corporation, or
37-14 limited liability company which owns property or does
37-15 business within this state shall be subject to a
37-16 withholding tax. Such tax shall be withheld from any
37-17 distributions paid or credited to members who are not
37-18 residents of Georgia, except as provided in subsection
37-19 (c) of Code Section 48-7-24. (2) The amount of tax to be withheld for each
37-21 nonresident member shall be determined by multiplying
37-22 the distribution paid or credited by a rate of 4
37-23 percent. To the extent that the partnership, Subchapter
37-24 'S' corporation, or limited liability company remits
37-25 withholding tax during the course of the tax year which
37-26 exceeds the Georgia income tax liability of a
37-27 nonresident member, that member shall be entitled to a
37-28 refund of the excess withholding at the end of the
37-29 taxable year. (3) Any partnership, Subchapter 'S' corporation, or
37-31 limited liability company which fails to withhold and
37-32 pay over to the commissioner any amount required to be
37-33 withheld under this Code section may be liable for a
37-34 penalty equal to the amount not withheld and paid over.
37-35 Any penalty imposed under this subsection shall be paid
37-36 upon notice and demand by the commissioner or the
37-37 commissioner's delegate and shall be assessed and
37-38 collected in the same manner as the withholding taxes
37-39 imposed by this article. (4) The partnership, Subchapter 'S' corporation, or
37-41 limited liability company and its members shall be
37-42 jointly and severally liable for the withholding tax
-37-
38- 1 liability imposed under this subsection and shall be
38- 2 assessed accordingly. (b)(1) As an alternative to the withholding requirement
38- 4 imposed by subsection (a) of this Code section, the
38- 5 commissioner may allow the filing of composite returns
38- 6 by partnerships, Subchapter 'S' corporations, or limited
38- 7 liability companies on behalf of their nonresident
38- 8 members and may provide for the requirements of filing
38- 9 composite returns by regulation. For purposes of this
38-10 subsection, the term 'composite return' shall mean a
38-11 return filed by a partnership, Subchapter 'S'
38-12 corporation, or limited liability company on behalf of
38-13 all of its nonresident members which reports and remits
38-14 the Georgia income tax of the nonresident members. (2) Where a partnership, Subchapter 'S' corporation, or
38-16 limited liability company chooses to file a composite
38-17 return and meets all the requirements of filing the
38-18 composite return, such partnership, Subchapter 'S'
38-19 corporation, or limited liability company shall be
38-20 exempt from the withholding requirements imposed under
38-21 subsection (a) of this Code section. (3) The liability imposed by this subsection shall be
38-23 paid upon notice and demand by the commissioner or the
38-24 commissioner's delegate and shall be assessed and
38-25 collected in the same manner as all other withholding
38-26 taxes imposed by this ar
