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

O.C.G.A. § 48-7-51: Revenue and Taxation — O.C.G.A. § 48-7-51

What this law says, in plain English

Corporations must file tax returns reporting gross income, deductions, and credits. Receivers, trustees, and assignees must file returns for corporations they operate and ensure taxes are collected accordingly.

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