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

O.C.G.A. § 48-7-22: Revenue and Taxation — O.C.G.A. § 48-7-22

What this law says, in plain English

Georgia imposes income tax on fiduciaries (estate/trust managers) who receive income from in-state business, manage in-state property, or manage property for state residents. Tax rates apply annually to undistributed estate/trust income.

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