This return is filed by individuals, partnerships, associations, fiduciaries and corporations and reports all intangible property owned as of January 1. This return must be filed by April 15.
Ga. Comp. R. & Regs. R. 560-11-3-.09
Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga Code Ann. Secs. 92-8405, 8406, 8409, 8427).