Many thanks, Alicia. This is very helpful.
The link for Further Information is somehow timed-out.
I found the document below on the GA DOR website. Doesn't this mean the like-kind exchange is exempted?
Q. Is withholding required on a like-kind exchange of property?
A. Withholding is not required to the extent the income from the sale is not subject to Georgia income
tax.
https://dor.georgia.gov/information-georgias-withholding-requirements-sales-or-transfers-real-proper...
