GA Code § 48-7-124 - Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction.

Section 48-7-124 - Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction.Section 48-7-124 - Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Than One Jurisdiction.

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 48-7-125 - Application of Article to Short Taxable Years.

In the administration and enforcement of this article with respect to a taxpayer whose income may be subject to the current income tax payment laws of two or more tax jurisdictions, including this state, the commissioner may make reciprocal arrangements with the tax authorities of the other jurisdictions for the relief of the taxpayer from the multiple burden imposed by the operation of several current income tax payment laws.

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