Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall prescribe.
History. Code 1933, § 5A-309, enacted by Ga. L. 1980, p. 1573, § 1.
Structure Georgia Code
Chapter 2 - State Administration and Enforcement
§ 3-2-1. Powers and Duties of Commissioner Generally; Delegation of Administrative Duties
§ 3-2-2. Promulgation of Rules and Regulations Generally; Forms
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses
§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation
§ 3-2-9. Requirements as to Reports to Be Made to Commissioner
§ 3-2-10. Disposition of Taxes, Penalties, Interest, and Fees
§ 3-2-12. Waiver of Penalties by Commissioner
§ 3-2-13. Issuance of Refunds or Credits for Taxes Paid
§ 3-2-15. Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits