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