The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.
History. Ga. L. 1931, p. 7, § 80; Ga. L. 1931, Ex. Sess., p. 24, § 53; Code 1933, § 92-3004; Code 1933, § 91A-208, enacted by Ga. L. 1978, p. 309, § 2.
Structure 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
§ 48-2-6.1. 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
§ 48-2-15. 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