GA Code § 48-7-59 - Examination of Federal Income Tax Returns.
Section 48-7-58 - Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Consideration of Potential Reasonable Profits.Section 48-7-60 - Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Furnishing Information to Local Tax Authorities; Furnishing Information to Nonofficials; Conditions; Effect of Code Section.
Whenever in the opinion of the commissioner it is necessary to examine any copy of the federal income tax returns of any taxpayer in order to audit properly the state returns of the taxpayer, the commissioner shall have the right to examine the federal returns and all statements, inventories, and schedules in support of the returns.
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