Georgia Statutes

§ 48-7-52 — Returns by corporations of information concerning dividend payments; oath; contents

Georgia § 48-7-52

This text of Georgia § 48-7-52 (Returns by corporations of information concerning dividend payments; oath; contents) 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. § 48-7-52 (2026).

Text

Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be duly verified under oath and shall state with respect to each shareholder who is a resident of this state the name and address of each shareholder, the number of shares owned by the shareholder, and the amount of dividends paid to the shareholder.

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Bluebook (online)
Georgia § 48-7-52, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-7-52.