Georgia Code
Article 1 - State Administrative Organization
§ 48-2-16. Exchange of Tax Information

History. Ga. L. 1967, p. 537, §§ 1, 2; Code 1933, § 91A-213, enacted by Ga. L. 1978, p. 309, § 2.

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