Ga. Comp. R. & Regs. R. 560-7-8-.17 - Period of Limitation Upon Assessment and Collection

In the event an amended return is filed by the taxpayer which shows a change in the return, the statute of limitations under O.C.G.A. § 48-2-49 and O.C.G.A. § 48-7-82 runs from the date the amended return was filed only to the extent of such specific changes.

Notes

Ga. Comp. R. & Regs. R. 560-7-8-.17

O.C.G.A. Secs. 48-2-12, 48-2-49, 48-7-82.

Original Rule entitled "Period of Limitation Upon Assessment and Collection" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005.