Ga. Comp. R. & Regs. R. 560-7-8-.08 - Time and Place of Filing Returns
(1) The automatic extension for filing a
return accepted by the Internal Revenue Service is honored by the State of
Georgia for the same number of months from the statutory due date of the
Georgia return. A regular extension of time for filing for an individual and an
additional extension of time for filing for a corporation granted by the
Internal Revenue Service is accepted by the State of Georgia to the same due
date of the Federal return. The taxpayer may petition for additional time,
however Georgia Law prohibits the granting of an extension of over 6 months in
the aggregate from the statutory due date of the return.
Notes
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