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1993

Georgia State University Law Review

O.C.G.A. 48-1-8

Articles 1 - 2 of 2

Full-Text Articles in Law

Revenue And Taxation Income Taxes: Provide Provisions Regarding Treatment By Corporations Of Foreign Dividends, Job Tax Credits, Withholding Taxes On Distributions From Partnerships, Withholding Taxes On Transfers Of Real Property By Nonresidents, And Computer Software Ad Valorem Tax, Maria Friedman Sep 1993

Revenue And Taxation Income Taxes: Provide Provisions Regarding Treatment By Corporations Of Foreign Dividends, Job Tax Credits, Withholding Taxes On Distributions From Partnerships, Withholding Taxes On Transfers Of Real Property By Nonresidents, And Computer Software Ad Valorem Tax, Maria Friedman

Georgia State University Law Review

HB 536 clarifies which dividends received from foreign sources a corporation may deduct from its net income and creates a job tax credit program for jobs created in less developed areas. HB 384 creates a withholding tax equal to four percent of the distributions made from partnerships, S corporations, and limited liability companies that do business in Georgia to nonresident members. HB 385 creates a withholding tax on transfers of real property from nonresidents to residents. HB 350 changes the list of intangible personal property subject to ad valorem taxation to include computer software.


Revenue And Taxation General Provisions: Develop Taxpayer Bill Of Rights, Susan J. Swinson Sep 1993

Revenue And Taxation General Provisions: Develop Taxpayer Bill Of Rights, Susan J. Swinson

Georgia State University Law Review

The Act requires the Commissioner of Revenue to develop a statement describing, in simple language, taxpayer rights, procedures for enforcing those rights, and notifications that the taxpayer will receive courteous and responsive service. The Act further provides for distribution of the statement.