Payment of income taxes by applicants for exemption

O.C.G.A. § 43-12-7 — under Title 43.

O.C.G.A. § 43-12-7

The commissioner of veterans service, upon request of the mayor or other executive officer of any municipality of this state, shall furnish 449 43-12-9 such municipality with information as to the payment of income taxes by applicants for exemption under this chapter. History. Ga. L. 1943, p. 617, § 5; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 9; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 18. Editor’s notes. Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Georgia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I. 43-12-8. Restrictions on businesses, professions, or semiprofessions which may be engaged in. No person qualifying for a certificate of exemption under this chapter shall be licensed to peddle any item, conduct any business, or practice any profession or semiprofession which is prohibited by law. No person shall be licensed under this chapter to deal in or peddle intoxicating drinks; to operate a billiard, pool, or other table of like character; to deal in futures; or to carry on a business of pawnbroker or auctioneer. History. Code 1868, § 569; Code 1873, § 534; Code 1882, § 534; Ga. L. 1882-83, p. 64, § 1; Ga. L. 1889, p. 50, § 1; Ga. L. 189091, p. 63, § 1; Ga. L. 1895, p. 19, § 1; Civil Code 1895, § 1642; Ga. L. 1897, p. 24, § 1; Ga. L. 1898, p. 46, § 1; Civil Code 1910, § 1888; Ga. L. 1918, p. 116, § 1; Ga. L. 1919, p. 91, § 1; Code 1933, § 84-2011; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 10. 43-12-9. Utilization of certificate of exemption by person other than lawful holder. No person receiving a certificate of exemption from the commissioner of veterans service shall allow the use of his or her name or the use of his or her certificate by any other person for carrying on any business or profession in this state for the purpose of avoiding any tax levied by the state or any county or municipality in this state. Any person allowing his or her certificate of exemption to be used in violation of this Code section shall be subject to having his or her certificate canceled by the commissioner of veterans service. Any person attempting to operate any business or profession under a certificate of exemption issued under this chapter who is not the true and lawful holder of such certificate shall be guilty of a misdemeanor. History. Code 1868, § 569; Code 1873, § 534; Code 1882, § 534; Ga. L. 1882-83, p. 64, § 1; Ga. L. 1889, p. 50, § 1; Ga. L. 189091, p. 63, § 1; Ga. L. 1895, p. 19, § 1; Civil Code 1895, § 1642; Ga. L. 1897, p. 24, § 1; Ga. L. 1898, p. 46, § 1; Civil Code 1910, § 1888; Ga. L. 1918, p. 116, § 1; Ga. L. 1919, p. 91, § 1; Code 1933, § 84-2011; Ga. L. 1935, p. 163, § 3; Ga. L. 1943, p. 617, § 4; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 8; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 19; Ga. L. 1996, p. 1268, § 1. Editor’s notes. Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain 450 changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Geor- 43-12-9 gia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I. 451 T.43, C.12A PROFESSIONS AND BUSINESSES 43-12A-2 CHAPTER 12A IGNITION INTERLOCK DEVICE PROVIDERS Sec. 43-12A-1. 43-12A-2. 43-12A-3. 43-12A-4. 43-12A-5. Sec.