History. Ga. L. 1951, p. 614, § 2; Ga. L. 1963, p. 133, § 1; Ga. L. 1970, p. 108, § 1; Code 1933, § 91A-205, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 5; Ga. L. 1983, p. 526, § 2; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-88/HB 642.
Cross references.
Official bonds generally, T. 45, C. 4.
Editor’s notes.
Ga. L. 2009, p. 745, § 1/SB 97, was treated as replacing “State Merit System” with “State Personnel Administration”.
Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: “Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act.” This Act became effective July 1, 2012.
Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: “Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90.
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