§ 48-7-105 - Statements of wages paid and taxes withheld to employees; time; extensions - Georgia Statutes

O.C.G.A. 48-7-105 (2010)
48-7-105. Statements of wages paid and taxes withheld to employees; time; extensions

(a) Not later than January 31 in each year and at such other dates as required by the commissioner, each person required to withhold taxes as provided in this article shall furnish each employee for whom taxes have been withheld or to whom remuneration has been paid in that year or other period a statement of wages paid and taxes withheld. The commissioner shall provide by rule for the enforcement and implementation of this Code section.

(b) The commissioner may grant a reasonable extension of time, not exceeding 30 days, for furnishing the statement required by this Code section.