Ga. Code § 48-7-123

Current through 2023-2024 Legislative Session Chapter 709

Section 48-7-123 - Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments

The commissioner may disregard a fractional part of a dollar in the allowance of any amount as a credit or refund or in the assessment or collection of any amount as a deficiency or underpayment.

OCGA § 48-7-123