GEORGIA STATUTES AND CODES
               		§ 48-12-1 - Definition
               		
               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		
O.C.G.A.    48-12-1   (2010)
   48-12-1.    Definition 
      As  used in this chapter, the term "federal filing date" means the date by  which the federal estate tax return must be filed as required by the  Internal Revenue Code.
               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
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