Ga. Comp. R. & Regs. r. 560-7-8-.17 — Period of Limitation Upon Assessment and Collection

In the event an amended return is filed by the taxpayer which shows a change in the return, the statute of limitations under O.C.G.A. § 48-2-49 and O.C.G.A. § 48-7-82 runs from the date the amended return was filed only to the extent of such specific changes. Cite as Ga. Comp. R. & Regs. R. 560-7-8-.17 Authority: O.C.G.A. Secs. 48-2-12 , 48-2-49 , 48-7-82 . History. Original Rule entitled "Period of Limitation Upon Assessment and Collection" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005.