Acts Passed by the General Assembly of GeorgiaJ. Johnston, 1931 |
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Side 50
... amount so added shall be collected as a part of the tax . ( b ) False and Fraudulent Return . In case a false or False return : fraudulent return is wilfully made , the commissioner shall add to the tax 50 per centum of its amount . The ...
... amount so added shall be collected as a part of the tax . ( b ) False and Fraudulent Return . In case a false or False return : fraudulent return is wilfully made , the commissioner shall add to the tax 50 per centum of its amount . The ...
Side 51
... amount of the deficiency even if the a- mount so redetermined is greater than the amount of the deficiency , notice of which has been mailed to the taxpayer , and to determine whether any penalty , additional amount , or addition to the ...
... amount of the deficiency even if the a- mount so redetermined is greater than the amount of the deficiency , notice of which has been mailed to the taxpayer , and to determine whether any penalty , additional amount , or addition to the ...
Side 52
... amount determined as a deficiency shall be assessed at the same time as the de- ficiency , shall be paid upon notice and demand from the commissioner , and shall be collected as a part of the tax , at the rate of six per centum per ...
... amount determined as a deficiency shall be assessed at the same time as the de- ficiency , shall be paid upon notice and demand from the commissioner , and shall be collected as a part of the tax , at the rate of six per centum per ...
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addition agent allowed amended amount and/or annual application appropriation approved approved August Assembly assessed authorized basis Budget Calhoun County capacity capital stock Carriage carry certificate charge cigarettes cigars claim collected commission commissioner common carrier companies Comptroller-general computed convicts corporation court dealer deductions deficiency Department determined duty effect engaged expenses filed firm fixed funds gain Georgia Governor hereby highways Hire House imposed Income Tax Act individual interest issued laws less levied license limits manner March means mileage miles milk motor carrier motor-vehicle necessary notice Occupation officer operate paid paragraph passengers payment penalty period person pounds prescribed Prison Prison Farm Purchase receipt received records regulations repealed Representatives resident respect retail route rules Senate stamps taxable taxpayer therefor thereof tion United vehicle violation wholesale