§ 74-304. Filing of return.

Latest version.

Pursuant to O.C.G.A. § 48-6-91(c), each depository financial institution subject to the tax levied by this article shall file a return of the gross receipts with the Director of Finance on or before March 1 of the year following the year in which such gross receipts are measured. Said return shall be in the manner and the form prescribed by the commissioner of the department of revenue, based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The return shall provide the information necessary to determine the portion of the taxpayer's Georgia gross receipts to be allocated to each taxing jurisdiction in which such institution has an office. The Director of Finance shall assess and collect the tax levied pursuant to this article based upon the information provided in said return.

(Ord. No. 06-0471, Exh. A, 5-3-06)

                    
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