Georgia Code
Article 1 - State Administrative Organization
§ 48-2-8. Judicial and Investigative Powers of Commissioner

History. Ga. L. 1931, p. 7, §§ 79, 80, 83-85; Ga. L. 1931, Ex. Sess., p. 24, §§ 45, 46; Code 1933, §§ 92-3213, 92-3214, 92-4511; Ga. L. 1937-38, Ex. Sess., p. 77, § 6; Ga. L. 1937-38, Ex. Sess., p. 156, § 9; Ga. L. 1951, p. 360, § 21; Ga. L. 1976, p. 341, § 1; Code 1933, § 91A-211, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 7; Ga. L. 2009, p. 816, § 2/HB 485.
Editor’s notes.
Ga. L. 2009, p. 816, § 1/HB 485, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Improved Taxpayer Customer Service Act of 2009.’

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