§ 48-7-52 - Returns by corporations of information concerning dividend payments; oath; contents - Georgia Statutes

O.C.G.A. 48-7-52 (2010)
48-7-52. Returns by corporations of information concerning dividend payments; oath; contents

Every corporation subject to the tax imposed by this chapter shall render a correct return of its payments of dividends. The return shall be duly verified under oath and shall state with respect to each shareholder who is a resident of this state the name and address of each shareholder, the number of shares owned by the shareholder, and the amount of dividends paid to the shareholder.