Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner. History. Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2. 745 48-5-314
Applicability of part
O.C.G.A. § 48-5-313 — under Title 48.
O.C.G.A. § 48-5-313