One Click Case Law for § 48-7-51
O.C.G.A. § 48-7-50 <-- --> O.C.G.A. §48-7-52

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 7 - INCOME TAXES
ARTICLE 3 - RETURNS AND FURNISHING OF INFORMATION
§ 48-7-51 - Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection

O.C.G.A. 48-7-51 (2010)
48-7-51. Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection


Every corporation subject to taxation under this chapter shall make a return stating specifically the items of its gross income and the deductions and credits allowed by this chapter. The income of two or more corporations shall not be included in a single return except with the express consent of the commissioner. When a receiver, trustee in bankruptcy, or assignee is operating the property or business of a corporation, the receiver, trustee, or assignee shall make returns for the corporation in the same manner and form as the corporation is required to make returns. Any tax due on the basis of returns made by a receiver, trustee, or assignee shall be collected in the same manner as if collected from the corporation of whose business or property he has custody and control.