Rule 560-7-8-.08 - Time and Place of Filing Returns(1) The automatic extension for filing a return accepted by the Internal Revenue Service is honored by the State of Georgia for the same number of months from the statutory due date of the Georgia return. A regular extension of time for filing for an individual and an additional extension of time for filing for a corporation granted by the Internal Revenue Service is accepted by the State of Georgia to the same due date of the Federal return. The taxpayer may petition for additional time, however Georgia Law prohibits the granting of an extension of over 6 months in the aggregate from the statutory due date of the return.Ga. Comp. R. & Regs. R. 560-7-8-.08
Ga. Code Ann. Secs. 92-3005, 92-3006, 92-3211, 92-8405, 92-8406, 92-8409, 92-8427.
Original Rule entitled "Time and Place of Filing Returns" adopted. F. and eff. June 30, 1965.Amended: F. May 4, 1976; eff. May 24, 1976.