GA Code § 48-7-85 - Discretionary Authority to Prorate Tax and Exemptions for Person Moving Into or Out of State.

Section 48-7-85 - Discretionary Authority to Prorate Tax and Exemptions for Person Moving Into or Out of State.Section 48-7-85 - Discretionary Authority to Prorate Tax and Exemptions for Person Moving Into or Out of State.

Section 48-7-84 - Actions in Restraint of Assessment or Collection of Income Tax.Section 48-7-86 - Penalties for Nonpayment, Failure to Pay, or Underpayment of Taxes; Reduction of Tax by Partial Payments and Credits; Relief of Liability on Joint Return.

Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply.

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