Georgia Code
Chapter 2 - State Administrative Organization, Administration, and Enforcement
Article 1 - State Administrative Organization

§ 48-2-1. Department of Revenue - The Department of Revenue is created and shall be under...

§ 48-2-2. Office of State Revenue Commissioner - History. Ga. L. 1923, Ex. Sess., p. 16, §§ 1,...

§ 48-2-4. Eligibility for Elective Office - History. Ga. L. 1949, p. 22, §§ 1, 2; Ga....

§ 48-2-5. Office of Deputy State Revenue Commissioner - History. Ga. L. 1951, p. 614, § 2; Ga. L....

§ 48-2-6. Departmental Organization; Employees; Compensation; Collection of Delinquent Taxes by Contractors; Mandatory Fingerprinting - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 11;...

§ 48-2-6.1. Disclosure of Return Information; Purpose; Confidentiality - History. Code 1981, § 48-2-6.1 , enacted by Ga. L....

§ 48-2-7. Duties and Powers of Commissioner - History. Ga. L. 1937-38, Ex. Sess., p. 77, §§ 5,...

§ 48-2-8. Judicial and Investigative Powers of Commissioner - History. Ga. L. 1931, p. 7, §§ 79, 80, 83-85;...

§ 48-2-9. Powers of Commissioner in Tax Proceedings; Assistance by Attorney General - The commissioner is authorized and empowered, subject to the law...

§ 48-2-10. Collection of Certain Local Taxes by Commissioner - The commissioner is authorized to negotiate and contract with the...

§ 48-2-11. Delegation of Certain Duties - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 10;...

§ 48-2-12. Rules and Regulations; Forms - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 7;...

§ 48-2-13. Oaths and Certifications - The commissioner and every officer or employee of the department...

§ 48-2-14. Official Seal - The commissioner shall have an official seal of such device...

§ 48-2-15. Confidential and Privileged Information - (d.1) (1) Notwithstanding this Code section, the commissioner, upon request...

§ 48-2-15.1. Disclosure of Confidential Taxpayer Information or Records - Notwithstanding any other provision of law to the contrary, confidential...

§ 48-2-15.2. “Ruling” Defined; Regulations Prescribing Guidelines; Precedential Value of Ruling - History. Code 1981, § 48-2-15.2 , enacted by Ga. L....

§ 48-2-16. Exchange of Tax Information - History. Ga. L. 1967, p. 537, §§ 1, 2; Code...

§ 48-2-17. Payment to Office of the State Treasurer - Except as otherwise provided by law, all taxes, penalties, interest,...

§ 48-2-18. State Board of Equalization; Duties - History. Ga. L. 1953, Jan.-Feb. Sess., p. 185, § 1;...

§ 48-2-18.1. Settlement or Compromise of Tax Assessments; Application Fee - History. Code 1981, § 48-2-18.1 , enacted by Ga. L....

§ 48-2-19. Modernization and Improvement of Licensing, Registration, Valuation, and Titling Functions; Utilization of Tag and Title Information in Electronic Form - History. Code 1981, § 48-2-19 , enacted by Ga. L....