Georgia Statutes
§ 48-7-123 — Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments
Georgia·Title 48
The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.
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Georgia § 48-7-123 (Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions