Georgia Code
Article 1 - State Administrative Organization
§ 48-2-9. Powers of Commissioner in Tax Proceedings; Assistance by Attorney General

The commissioner is authorized and empowered, subject to the law provided in such cases, to act in the name and in behalf of the state to institute any action or judicial proceeding to collect delinquent state taxes, to cause property not listed to be assessed, to cause by mandamus the performance of any act required by law pursuant to the administration of any state revenue, or to collect any claim or obligation of any person, including any public official, which may be due the state. The commissioner is authorized to act as relator in any and all such actions or judicial proceedings. The Attorney General shall provide legal advice and assistance as may be necessary to enable the commissioner to perform the duties required by this Code section.
History. Ga. L. 1937-38, Ex. Sess., p. 77, § 8; Ga. L. 1975, p. 722, § 1; Code 1933, § 91A-216, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised language and punctuation in this Code section.

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