Ga. Comp. R. & Regs. Department 560 (Department of Revenue)

Ga. Comp. R. & Regs. r. 560-12-3-.19 — Credit Memorandum

Form ST-16: Upon proof of overpayment of tax, credit memorandum may be issued in lieu of cash refund. Cite as Ga. Comp. R. & Regs. R. 560-12-3-.19 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 90-8406, 92-8409, 92-8427. History. Original Rule entitled "Credit Memorandum" adopted. F. and eff. June 30, 1965.

Last amended: Original Rule entitled "Credit Memorandum" adopted. F. and eff. June 30, 1965.

Source: official text