History. Ga. L. 1953, Jan.-Feb. Sess., p. 185, § 1; Ga. L. 1972, p. 1015, § 1702; Ga. L. 1972, p. 1120, § 1; Code 1933, § 91A-217, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 1; Ga. L. 1984, p. 352, § 1; Ga. L. 1985, p. 149, § 48; Ga. L. 1987, p. 485, § 1; Ga. L. 1988, p. 13, § 48; Ga. L. 1988, p. 1568, § 1; Ga. L. 1988, p. 1763, § 2; Ga. L. 1992, p. 1346, § 1; Ga. L. 2010, p. 1104, § 8-1/SB 346; Ga. L. 2012, p. 318, § 1/HB 100; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2021, p. 120, § 1/SB 185.
The 2021 amendment, effective April 29, 2021, added the seventh sentence in subsection (c). See Editor’s notes for applicability.
Cross references.
Appeals to superior court from decisions of commissioner, § 48-2-59 .
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1988, “in Code Section 48-5-511” was substituted for “in Georgia Code Annotated 48-5-511” in the third sentence of subsection (c), and “in Chapter 11 of Title 9, the ‘Georgia Civil Practice Act’ ” was substituted for “in the Georgia Civil Practice Act” at the end of the next-to-last sentence in subsection (c).
Pursuant to Code Section 28-9-5, in 2010, in subsection (e), in the second sentence, “the” was deleted preceding “such property” near the middle and a period was deleted following “preceding tax year” near the end; “the” was deleted preceding “subsections (c) and (d)” in the next to the last sentence; and “be” was deleted preceding “subject the” in the last sentence.
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.”
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.”
Ga. L. 2021, p. 120, § 5/SB 185, not codified by the General Assembly, provides: “This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval, and shall be applicable to all proceedings commenced before the Georgia Tax Tribunal or a superior court of this state on or after such date.” The Governor approved this Act on April 29, 2021.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012).
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