Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing contained in this Code section shall preclude or prohibit the commissioner from collecting such information as he deems necessary and beneficial in discharging the official duties of his office.
History. Ga. L. 1966, p. 393, § 1; Code 1933, § 91A-1310, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
§ 48-5-101. Oath and Bond for Tax Receivers
§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond
§ 48-5-103. Duties of Tax Receivers
§ 48-5-104. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty
§ 48-5-105. Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners
§ 48-5-105.1. Uniform Tangible Personal Property Tax Forms
§ 48-5-106. Time and Manner of Making and Furnishing County Tax Digests