Georgia § 34-8-178 - Voluntary contributions by employers.
Full text of Georgia Official Code of Georgia Annotated § 34-8-178 — Voluntary contributions by employers., with citation guidance and answers to common questions.
§ 34-8-178. Voluntary contributions by employers.
Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer's experience account; provided, however, that such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which the Commissioner mails notice that such payments may be made with respect to a calendar year, and in no event shall such payments be made later than the expiration of 120 days after the beginning of the year for which such rates are effective. Such voluntary payments when accepted from an employer will not be refunded in whole or in part. (Code 1981, § 34-8-178 , enacted by Ga. L. 1995, p. 373, § 4; Ga. L. 1996, p. 693, § 3.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 34-8-178
What does Official Code of Georgia Annotated § 34-8-178 cover?
Section 34-8-178 ("Voluntary contributions by employers.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 34-8-178?
A common citation format is "Official Code of Georgia Annotated § 34-8-178" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 34-8-178 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.