Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-7-129: Revenue and Taxation — O.C.G.A. § 48-7-129
What this law says, in plain English
Partnerships, S-corporations, and LLCs doing business in Georgia must withhold 4% tax from nonresident members' shares of income sourced to Georgia. Failure to withhold results in a 25% penalty.
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