History. Code 1981, § 48-1-8 , enacted by Ga. L. 1993, p. 1647, § 1; 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, substituted “under Chapter 5 or 8” for “under Chapter 5 or Chapter 8” in subsection (c).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1993, Code Section 48-1-8, enacted by Ga. L. 1993, p. 294, § 1, was redesignated as Code Section 48-1-9, since Ga. L. 1993, p. 1647, § 1, also enacted a Code Section 48-1-8.
Law reviews.
For note on the 1993 enactment of this Code section, see 10 Ga. St. U. L. Rev. 215 (1993).
For note on the 1993 enactment of this Code section, see 10 Ga. St. U. L. Rev. 218 (1993).
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