Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-2-6.1 Disclosure of return information; purpose; confidentiality
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(a) As used in this Code section, the term “return information” means any information secured by the commissioner incident to the administration of any tax. (b) Notwithstanding any other provision of law, the commissioner shall be permitted to disclose any return information to s…
O.C.G.A. § 48-2-60 Compromise settlements; penalty refunds
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(a) No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or judgment in open court. (b) No compromise or agreed judgment shall be entered in any such action or other judic…
O.C.G.A. § 48-2-61 Tax executions
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Lists of security deeds and mortgages, §48-3-9. Notice of levy to owner of security deed or mortgage, §48-3-9. Forms, §48-3-10. MONEY. Sales and use taxes. Exemptions, §48-8-3. MONEY MARKET MUTUAL FUNDS. Taxation. Delinquent taxpayers. Financial institution reporting on delinquen…
O.C.G.A. § 48-2-62 Universities and colleges
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Property tax exemption, §48-5-41. Unpaid taxes. Action to collect, §48-2-54. Vehicles. Contraband articles used in violations of title, §§48-2-82 to 48-2-84. Venue. Actions for refunds, §48-2-35. Appeals of orders, rulings or findings of commissioner, §48-2-59. Judicial sales, §48…
O.C.G.A. § 48-2-63 Fine art
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Sales and use taxes, exemptions for fine arts performance or exhibition, §48-8-3. Finished goods. Property tax. Freeport exemption, §§48-5-48.2, 48-5-48.6. 366 INDEX DEFINED TERMS —Cont’d First transaction. Tobacco and alternative nicotine products taxes, §48-11-1. Fiscal authorit…
O.C.G.A. § 48-2-7 Duties and powers of commissioner
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(a) The commissioner shall: (1) Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of raising revenues for this state by taxation or otherwise; (2) Supervise all tax administration throughout the state, subject to the so…
O.C.G.A. § 48-2-8 Judicial and investigative powers of commissioner
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(a) In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner or any agent designated by him in writing may: (1) Administer oaths and take affidavits; (2) Conduct hearings; (3) Examine witnes…
O.C.G.A. § 48-2-80 Judicial enforcement of taxes imposed by other states
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The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state. History. Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.
O.C.G.A. § 48-2-81 Intangible real estate transfer tax
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General provisions, §§48-6-1 to 48-6-10. Intangible recording tax, §§48-6-60 to 48-6-77. Interest.
O.C.G.A. § 48-2-82 Seizure and disposition of contraband articles; exceptions to forfeiture
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(a)(1) Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or of the revenue laws of this state, and any vessel, vehicle, aircraft, or other conveyance in, upon, or by means of w…
O.C.G.A. § 48-2-83 Process to test legality of forfeited property
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The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the mann…
O.C.G.A. § 48-2-84 Motor vehicle ad valorem taxation
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Watercraft owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. Property taxes. Motor vehicle ad valorem taxation. Watercraft owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. Repairs. Sales and use …
O.C.G.A. § 48-2-9 Bond, §48-2-2
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Certifications by commissioner or officers or employees, §48-2-13. 535 INDEX REVENUE AND TAXATION —Cont’d State revenue commissioner —Cont’d Collection of taxes. Certain local taxes, §48-2-10. Contractors, §48-2-6. Disclosure of return information, §§48-2-6.1, 48-2-15. Confidential…