GA Code § 48-7-123 - Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Collection of Deficiencies or Underpayments.

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.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.

Section 48-7-122 - Nondeductibility to Employer of Tax Deducted and Withheld.Section 48-7-124 - Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction.

The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.

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