Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 34-8-155: Labor and Industrial Relations — O.C.G.A. § 34-8-155

What this law says, in plain English

Employers are classified by their contribution payment history to set tax rates annually as of June 30. Employers failing to file required tax and wage reports within 30 days of notice receive the maximum allowable rate for the calendar year.

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