GA Code § 48-7-122 - Nondeductibility to Employer of Tax Deducted and Withheld.

Section 48-7-122 - Nondeductibility to Employer of Tax Deducted and Withheld.Section 48-7-122 - Nondeductibility to Employer of Tax Deducted and Withheld.

Section 48-7-121 - Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on Refund; Time.Section 48-7-123 - Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments.

The tax deducted and withheld under this article shall not be allowed as a deduction to the employer.

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