GA Code § 48-7-52 - Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents.

Section 48-7-52 - Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents.Section 48-7-52 - Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents.

Section 48-7-51 - Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receivers, Trustees, and Assignees; Collection.Section 48-7-53 - Partnership Returns; Contents; Oath; Reporting of Final Federal Adjustments; Administrative Adjustment Request; Rules and Regulations.

Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be duly verified under oath and shall state with respect to each shareholder who is a resident of this state the name and address of each shareholder, the number of shares owned by the shareholder, and the amount of dividends paid to the shareholder.

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