History. Code 1981, § 48-5A-3 , enacted by Ga. L. 2008, p. 297, § 4/HB 1211.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2008, “department” was substituted for “Department of Revenue” and “of the Constitution” was inserted following “Paragraph III(f)” throughout this Code section.