Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 7 - INCOME TAXES > ARTICLE 5 - CURRENT INCOME TAX PAYMENT > § 48-7-123 - Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments

§ 48-7-123 - Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments

O.C.G.A. 48-7-123 (2010)
48-7-123. Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments


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.