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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....
Article 2 - Administration
§ 48-2-30. Remittances - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 26;...
§ 48-2-31. Currency in Which Taxes to Be Paid - Except as otherwise provided in Code Section 48-2-32, all taxes...
§ 48-2-32. Forms of Payment - (2.1) (A) The commissioner may require that any person or...
§ 48-2-33. Receipts for Taxes - History. Ga. L. 1931, p. 7, § 85; Ga. L....
§ 48-2-34. Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty - History. Ga. L. 1960, p. 211, § 2; Code 1933,...
§ 48-2-35. Refunds - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 34;...
§ 48-2-35.1. Refund of Sales and Use Taxes; Expedited Refunds - History. Code 1981, § 48-2-35.1 , enacted by Ga. L....
§ 48-2-36. Extension of Time for Returns - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 27;...
§ 48-2-37. Preparation of Delinquent Returns - In any case in which any return, report, or other...
§ 48-2-38. Due Date; Interest on Deferred Taxes - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 28;...
§ 48-2-39. When Date for Payment or Filing on Holiday - When the date prescribed by or imposed pursuant to law...
§ 48-2-40. Rate of Interest on Past Due Taxes - Except as otherwise expressly provided by law, taxes owed the...
§ 48-2-41. Authority to Waive Interest on Unpaid Taxes - The commissioner may waive the collection of any interest, in...
§ 48-2-42. Nature of Penalties - All penalties imposed by law are part of the tax...
§ 48-2-43. Authority to Waive Penalties - The commissioner may waive, in whole or in part, the...
§ 48-2-44. Penalty and Interest on Failure to File Return or Pay Revenue Held in Trust for State; Penalty and Interest on Willful Failure to Pay Ad Valorem Tax; Distribution of Penalties and Interest - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 38;...
§ 48-2-44.1. Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Failure to Follow - History. Code 1981, § 48-2-44.1 , enacted by Ga. L....
§ 48-2-45. Service of Notice of Assessment - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 29;...
§ 48-2-46. Procedures for Protests - Any taxpayer may contest any proposed assessment or license fee...
§ 48-2-47. Final Assessments and License Fees - In all cases in which a protest is lawfully filed...
§ 48-2-48. Deficiency Assessments; Interest - If the commissioner ascertains that the return of any taxpayer...
§ 48-2-49. Periods of Limitation for Assessment of Taxes - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 33;...
§ 48-2-50. Review of Assessments; Certifications - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 44;...
§ 48-2-51. Jeopardy Assessments; Collection; Bond - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 39;...
§ 48-2-52. Personal Liability of Corporate Officer or Employee for Tax Delinquency - History. Ga. L. 1960, p. 210, §§ 1, 2; Code...
§ 48-2-53. Compelled Production of Evidence - If any person required by law to make any return,...
§ 48-2-54. Action by Commissioner to Collect Unpaid Tax - In the event any taxpayer fails to pay any tax...
§ 48-2-54.1. Authorization to Charge Taxpayer’s Account - The commissioner is authorized to charge to the taxpayer’s account...
§ 48-2-55. Attachment and Garnishment; Levy - History. Ga. L. 1931, Ex. Sess., p. 24, § 44;...
§ 48-2-56. Liens for Taxes; Priority - where the rights of such mortgagee, holder, or transferee of...
§ 48-2-57. Effect of Judicial Sale on State Tax Lien - A sale of property under legal process shall not divest...
§ 48-2-58. Release of Property Subject to State Tax Lien - History. Ga. L. 1975, p. 423, § 1; Code 1933,...
§ 48-2-59. Appeals; Payment of Taxes Admittedly Owed; Bond; Costs - History. Ga. L. 1937-38, Ex. Sess., p. 77, § 45;...
§ 48-2-60. Compromise Settlements; Penalty Refunds - History. Ga. L. 1931, p. 7, § 85; Ga. L....
§ 48-2-61. Effect of Actions Taken to Avoid Payment of Taxes; Liability - History. Laws 1804, Cobb’s 1851 Digest, p. 1050; Code 1863,...
§ 48-2-62. Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds - History. Code 1981, § 48-2-62 , enacted by Ga. L....
§ 48-2-63. Delinquent Taxpayer Financial Accounts; Required Reporting by Financial Institutions to Department; Confidentiality; Fines; Levies; Liability - (A) The department notifies the financial institution of its failure...
Article 3 - Enforcement
§ 48-2-80. Judicial Enforcement of Taxes Imposed by Other States - The courts of this state shall recognize and enforce liabilities...
§ 48-2-81. Duties of Law Enforcement Officers and Tax Officials as to Collecting Taxes and Prosecuting Violators; Payment of Portion of Fines to Informants - It shall be the duty of all sheriffs, deputies, and...
§ 48-2-82. Contraband Articles — Seizure; Disposition; Exceptions - History. Ga. L. 1956, p. 786, § 2; Code 1933,...
§ 48-2-83. Contraband Articles — Affidavit to Test Legality of Forfeiture - The owner of any property subject to forfeiture under this...
§ 48-2-84. Unlawful Activities as to Revenue Stamps; Possession or Transportation of Contraband; Penalty - History. Ga. L. 1956, p. 786, §§ 3-8; Code 1933,...
Article 4 - Facilitating Business Rapid Response to State Declared Disasters
§ 48-2-100. Short Title; Definitions; Legislative Findings; Certain Exemptions for Out-of-State Businesses and Employees Conducting Operations Related to Declared State of Emergency; Post-Emergency Application of State Laws and Requirements - History. Code 1981, § 48-2-100 , enacted by Ga. L....