Georgia § 48-7-113 - Employer refunds and credits; procedure; claim for abatement of overassessment.
Full text of Georgia Official Code of Georgia Annotated § 48-7-113 — Employer refunds and credits; procedure; claim for abatement of overassessment., with citation guidance and answers to common questions.
§ 48-7-113. Employer refunds and credits; procedure; claim for abatement of overassessment.
If more than the correct amount of tax, penalty, or interest is paid to the commissioner by an employer, the employer may file a claim for refund of the overpayment or may take credit for the overpayment against the tax reported on any quarterly return which the employer subsequently files. A refund or credit of the overpayment, however, shall be made only to the extent that the amount of overpayment exceeds the tax actually withheld and the penalty and interest on the tax. If more than the correct amount of tax, penalty, or interest is assessed and is not paid to the commissioner, the employer against whom the assessment is made may file a claim for abatement of the overassessment. (Ga. L. 1960, p. 7, § 16; Code 1933, § 91A-3914, enacted by Ga. L. 1978, p. 309, § 2.) Law reviews. - For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-7-113
What does Official Code of Georgia Annotated § 48-7-113 cover?
Section 48-7-113 ("Employer refunds and credits; procedure; claim for abatement of overassessment.") 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 § 48-7-113?
A common citation format is "Official Code of Georgia Annotated § 48-7-113" (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 § 48-7-113 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.