Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title.
History. Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised punctuation in this Code section.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 1 - General Provisions
§ 48-1-3. Forms and Filings Prior to January 1, 1980
§ 48-1-5. Unlawful Conversion of Funds Collected for Benefit of State; Penalty
§ 48-1-6. Unlawful Filing of False Documents; Omissions; Tax Evasion; Penalty
§ 48-1-7. Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty
§ 48-1-9. Taxpayer Bill of Rights
§ 48-1-10. Economic Incentives to Users of Raw Forest Products