Georgia Code
Article 1 - State Administrative Organization
§ 48-2-12. Rules and Regulations; Forms

History. Ga. L. 1937-38, Ex. Sess., p. 77, § 7; Code 1933, § 91A-215, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 838, § 10/SB 388; 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, deleted “with respect” following “shall apply” in subsection (d).
Administrative rules and regulations.
Meaning of terms used, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Elections and Divisions, § 560-7-6-.02.
Law reviews.
For annual survey of administrative law, see 57 Mercer L. Rev. 1 (2005).
For annual survey on administrative law, see 70 Mercer L. Rev. 1 (2018).

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 2 - State Administrative Organization, Administration, and Enforcement

Article 1 - State Administrative Organization

§ 48-2-1. Department of Revenue

§ 48-2-2. Office of State Revenue Commissioner

§ 48-2-4. Eligibility for Elective Office

§ 48-2-5. Office of Deputy State Revenue Commissioner

§ 48-2-6. Departmental Organization; Employees; Compensation; Collection of Delinquent Taxes by Contractors; Mandatory Fingerprinting

§ 48-2-6.1. Disclosure of Return Information; Purpose; Confidentiality

§ 48-2-7. Duties and Powers of Commissioner

§ 48-2-8. Judicial and Investigative Powers of Commissioner

§ 48-2-9. Powers of Commissioner in Tax Proceedings; Assistance by Attorney General

§ 48-2-10. Collection of Certain Local Taxes by Commissioner

§ 48-2-11. Delegation of Certain Duties

§ 48-2-12. Rules and Regulations; Forms

§ 48-2-13. Oaths and Certifications

§ 48-2-14. Official Seal

§ 48-2-15. Confidential and Privileged Information

§ 48-2-15.1. Disclosure of Confidential Taxpayer Information or Records

§ 48-2-15.2. “Ruling” Defined; Regulations Prescribing Guidelines; Precedential Value of Ruling

§ 48-2-16. Exchange of Tax Information

§ 48-2-17. Payment to Office of the State Treasurer

§ 48-2-18. State Board of Equalization; Duties

§ 48-2-18.1. Settlement or Compromise of Tax Assessments; Application Fee

§ 48-2-19. Modernization and Improvement of Licensing, Registration, Valuation, and Titling Functions; Utilization of Tag and Title Information in Electronic Form