Ga. Comp. R. & Regs. r. 560-11-3-.06 — Gas or Water Company Annual Return for Taxation -Form PT-57

This return is filed by gas or water companies and reports all property owned by the gas or water company on January 1. This return must be filed by March 1. Cite as Ga. Comp. R. & Regs. R. 560-11-3-.06 Authority: Ga. L. 1937-38, Extra Sess., pp. 77, et seq. , as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427). History. Original Rule entitled "Gas or Water Company Annual Return for Taxation-Form PT-57" was filed on May 25, 1971; effective June 14, 1971.