HB673: Income taxes; any corporation that is part of an affiliated group; require consolidated return

Legislative Summary

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to require a consolidated return to be made by any corporation that is part of an affiliated group; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.