Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 7 - INCOME TAXES
Article 3 - RETURNS AND FURNISHING OF INFORMATION
Section 48-7-52 - Returns by corporations of information concerning dividend payments; oath; contents

Ga. Code § 48-7-52

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-7-52 - Returns by corporations of information concerning dividend payments; oath; contents

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.

OCGA § 48-7-52