Rule 560-11-3-.09. Intangible Property Tax Return-Form PL-159

This return is filed by individuals, partnerships, associations, fiduciaries and corporations and reports all intangible property owned as of January 1. This return must be filed by April 15.

Authority: Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga Code Ann. Secs. 92-8405, 8406, 8409, 8427).

History. Original Rule entitled "Intangible Property Tax Return-Form PL-159" was filed on May 25, 1971; effective June 14, 1971.