Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-1-1 Short title
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This title shall be known and may be cited as the “Georgia Public Revenue Code.” History. Code 1933, § 91A-101, enacted by Ga. L. 1978, p. 309, § 2. 48-1-2. Definitions.
O.C.G.A. § 48-1-10 Economic incentives to users of raw forest products
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(a) As used in this Code section, the term: (1) “Economic incentive” means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs. (2) “…
O.C.G.A. § 48-1-2 Definitions
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As used in this title, the term: (1) “Agency” means any department, commission, institution, office, or officer of this state. (2) “Aircraft” means any contrivance used or designed for navigation or flight through the air. 5 48-1-2 (3) “Airline company” means any person who undert…
O.C.G.A. § 48-1-3 Forms and filings prior to January 1, 1980
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Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title. History. Code 1933, § 91A-104, enacted by Ga. L. 1…
O.C.G.A. § 48-1-4 Disasters
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Facilitating business rapid response to state declared disasters, §48-2-100. Districts.
O.C.G.A. § 48-1-5 TICKETS
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Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. Tobacco and alternative nicotine products taxes. Transportation of unstamped cigarettes and nontax-paid cigars. Delivery tickets, §48-11-22. Violations of section, §48-11-23. TIMBER. Equipment. Property tax exemption, …
O.C.G.A. § 48-1-6 Unlawful filing of false documents; omissions; tax evasion; penalty
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(a) It shall be unlawful for any person, willfully and with intent to defraud the state, to: (1) File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false; (2) Omit knowingly and intentionally any fact, circ…
O.C.G.A. § 48-1-7 Corporate net worth tax, §48-13-71
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Evasion of taxes. Fraudulent use of exemption certificate, §48-1-7. Fraudulent use of exemption certificate, §48-1-7. Income taxes. Protection of exemptions of persons moving into or out of state, §48-7-85. Motor fuel taxes.
O.C.G.A. § 48-1-8 Computer software
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(a) As used in this Code section, the term “computer software” means any program or routine, or any set of one or more programs or routines, which are used or intended for use to cause one or more computers or pieces of computer related peripheral equipment, or any combination th…
O.C.G.A. § 48-1-9 Taxpayer Bill of Rights
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(a) This Code section shall be known and may be cited as the “Taxpayer Bill of Rights.” (b) The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and nontechnical terms: (1) The rights of a taxpayer and …