Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 7 - INCOME TAXES
Article 3 - RETURNS AND FURNISHING OF INFORMATION
Section 48-7-59 - Examination of federal income tax returns

Ga. Code § 48-7-59

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-7-59 - Examination of federal income tax returns

Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.

OCGA § 48-7-59