Georgia § 48-7-85 Discretionary authority to prorate tax and exemptions for person moving into or out of state

Georgia Statutes

§ 48-7-85 — Discretionary authority to prorate tax and exemptions for person moving into or out of state

Georgia § 48-7-85

Title48

This text of Georgia § 48-7-85 (Discretionary authority to prorate tax and exemptions for person moving into or out of state) 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. § 48-7-85 (2026).

Text

Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply.

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Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply.