Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-13-77: Revenue and Taxation — O.C.G.A. § 48-13-77
What this law says, in plain English
Corporations must file tax returns and pay taxes by specified deadlines: the 15th day of the fourth month after their tax period begins for most corporations, or the 15th day of the third month for Georgia Subchapter S corporations. Returns must be signed by a corporate officer and submitted to the commissioner.
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