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 § 48-7-123
JurisdictionGeorgia
Title48
This text of 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) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-7-123 (2026).
Text
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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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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-7-123, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-7-123.