Georgia Personal Income Tax Laws
|Code Section||48-7-1, et seq. Act 912 Law 1994|
|Who is Required to File||Resident and non-resident individuals with taxable net income and estates and trusts; Partnerships are not taxable; Counties and municipalities may levy a 1% tax on an entire taxable net income|
|Rate||First $750, 1% Next $1,500, 2%; Next $1,500, 3%; Next $1,500, 4%; Next $1,750, 5%; Over $7,000, 6% (for single person)|
|Federal Income Tax Deductible||No|
|Federal Income Used as Basis||Yes|
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