Georgia § 48-7-124 Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction

Georgia Statutes

§ 48-7-124 — Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction

Georgia § 48-7-124

Title48

This text of Georgia § 48-7-124 (Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction) 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. § 48-7-124 (2026).

Text

In the administration and enforcement of this article with respect to a taxpayer whose income may be subject to the current income tax payment laws of two or more tax jurisdictions, including this state, the commissioner may make reciprocal arrangements with the tax authorities of the other jurisdictions for the relief of the taxpayer from the multiple burden imposed by the operation of several current income tax payment laws.

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In the administration and enforcement of this article with respect to a taxpayer whose income may be subject to the current income tax payment laws of two or more tax jurisdictions, including this state, the commissioner may make reciprocal arrangements with the tax authorities of the other jurisdictions for the relief of the taxpayer from the multiple burden imposed by the operation of several current income tax payment laws.