Title 48 — Title 48

The Department of Revenue is created and shall be under the 25 48-2-2 direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall administer and enforce the revenue laws of this state and such other laws as may be specifical…

The commissioner is authorized to negotiate and contract with the governing authority of any county or municipality for the purpose of arranging for the collection by the commissioner of any tax levied by the county or municipality when the tax is also levied and collected by the…

Apportionment of payments to state and political subdivisions in lieu of taxes, §48-14-2. Theft by conversion. Unlawful conversion of funds collected for benefit of state, §48-1-5. Timber equipment. Property tax exemption, §48-5-41.3. Time. Assessment of taxes, §48-2-49. Due date …

(a) When license fees are incidentally collected in connection with regulatory activities of some agency or department of the state government other than the Department of Revenue and such fees could be collected more economically by the regulatory agency or department than by th…

(a) The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of this state or of the United States for the enforcement of this title and the collec…

The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the reve…

The commissioner shall have an official seal of such device as he or she shall select, subject to the approval of the Governor. History. Ga. L. 1931, p. 7, § 81; Code 1933, § 92-4504; Code 1933, § 91A-210, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2011, p. 99, § 91/HB 24. Edito…

(a) Except as otherwise provided in this Code section, information secured by the commissioner incident to the administration of any tax shall be confidential and privileged. Neither the commissioner nor any officer or employee of the department shall divulge or disclose any such …

Rulings issued by commissioner. Guidelines and procedures, §48-2-15.2. CONFISCATION.

(a) As used in this Code section, the term “ruling” means a written determination that is issued to a person by the commissioner pursuant to regulations promulgated for that purpose, in response to such person’s written inquiry about his or her status for tax purposes or the tax …

(a) The commissioner and each tax receiver, tax collector, and tax commissioner of this state, at his discretion, may furnish to the tax officials of any other state, political subdivision of any other state, political subdivision of this state, the District of Columbia, or the U…

Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit, officer, or employee of the department pursuant to this title or any other revenue or licensing law shall be paid to the O…

Office of state revenue commissioner. [Reserved] Eligibility for office of commissioner. Eligibility for elective office. Office of deputy state revenue commissioner. Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory finger…

(a) The commissioner or his or her designee shall be authorized to settle and compromise any proposed tax assessment, any final tax assessment, or any tax fi. fa., where there is doubt as to liability or there is doubt as to collectability, and the settlement or compromise is in th…

Administration of oaths. By commissioner and officers or employees, §48-2-13. Office of commissioner. Location, §48-2-1. Personal liability, §48-2-2. Powers, §48-2-7. Collection of certain local taxes, §48-2-10. Judicial and investigative powers, §48-2-8. Rules and regulations, §…

(a) The office of state revenue commissioner is created. (b) The commissioner shall be appointed by the Governor with the consent of the Senate and shall serve at the pleasure of the Governor. (c) Beginning July 1, 1999, the commissioner shall receive an annual salary to be set b…

(a) Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license laws or regulations of this state and an amount is shown on the application or return to be due or to become due, the person required to m…

Except as otherwise provided in Code Section 48-2-32, all taxes imposed by this title or any other revenue or license law shall be paid in lawful money of the United States, free from any expense to the state or any political subdivision of this state. History. Laws 1804, Cobb’s …

(a) The commissioner may receive in payment of taxes and license fees personal, company, certified, treasurer’s, and cashier’s checks and bank, postal, and express money orders to the extent and under the conditions which he may reasonably prescribe by regulations or instructions.…

(a) The commissioner and his agents and employees, upon request, shall give receipts for all sums collected by the commissioner or the department, except when the sums are in payment for stamps, tags, or license plates sold and delivered. No receipt shall be issued in lieu of a s…

Remittances, §48-2-30. To state treasurer, §48-2-17. Penalties. Check or money order tendered in payment not paid when presented, §48-2-32. Electronic filing requirements, failure to follow, §48-2-44.1. Failure to file return or pay revenue held in trust for state, §48-2-44. Nature…

Tax credits for certain business enterprises, §48-7-40.15. Port traffic. Tax credits for certain business enterprises, §§48-7-40.15, 48-7-40.15A. Postproduction companies. Entertainment industry postproduction investment act, §48-7-40.26A. PPE. Business enterprise tax credits for…

Network services. Fares for vehicles operated under for-hire master license, §48-8-3. Seller with recurring business relationship. Blanket exemption certificate from purchaser, §48-8-38. Special district mass transportation sales and use tax. Exemptions beyond general sales tax ex…

Sales under tax executions. General provisions, §§48-4-1 to 48-4-65. Referendum.

In any case in which any return, report, or other information is not filed or made available to the commissioner as required by law, the commissioner may proceed at the expense of the delinquent taxpayer to ascertain such information in any way which the commissioner reasonably co…

(a) Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable either with the return or within 30 days after notice, as the case may be. (b) When the collection of any tax specified in subsection (a) of …

Sales and use taxes. Exemption, §48-8-3. HOME HEALTH AGENCIES. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. HOMEMAKER SERVICES. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. HOMES FOR THE AGED. Property tax exemption of nonprofit homes,…

(a) No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration or termination of his term of service to be a candidate in any primary, special, or general election for any state or federal elective office or t…

Except as otherwise expressly provided by law, taxes owed the state 87 48-2-40 or any local taxing jurisdiction shall bear interest at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 o…

Water pollution eliminating or reducing property. Property tax exemption, §48-5-41. Witnesses. Judicial and investigative powers of commissioner, §48-2-8. REVENUE SHARING. Grants and special revenue disbursements, §§48-14-1 to 48-14-4. REVISED HOMESTEAD OPTION SALES TAX ACT OF 20…

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution sha…

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever or to the extent that he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due…

Code 1981, § 48-5-507, enacted by Ga. L. 1998, p. 1145, § 2; Ga. L. 1999, p. 667, § 2. 48-5-507.1. Effect of rental status on dealer’s inventory.

(a)(1) In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or license fee shall become final if no written appeal is filed by the taxpayer with the commissioner within 30 days of the date of the notice of assessment…

Any taxpayer may contest any proposed assessment or license fee made or determined by the commissioner by filing with the commissioner a written protest at any time within 30 days from the date of notice of the proposed assessment or license fee or within such other time limit as …

In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall pr…

If the commissioner ascertains that the return of any taxpayer (or dealer pursuant to Article 1 of Chapter 8 of this title) contains mistaken, false, or fraudulent statements or that it contains statements or omissions of data which are otherwise incorrect or misleading, and that…

(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed by this title may be assessed at any time. (b) Except as otherwise provided by subsection (c) of this Code section or by this title, in the case where a return or report is filed, th…

(a) There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law and in any other such matters as the commissioner may delegate to him or her in writing. The actions of the deputy commissioner, w…

(a) If the commissioner reasonably finds that a taxpayer gives 100 48-2-51 evidence of intention to leave the state, to remove his property from the state, to conceal himself or his property, to discontinue business, or to do any other act tending to prejudice or render wholly or …

Delinquent taxes. Personal liability of partners or employees, §48-2-52. Livestock. Sales and use taxes. Exemption of agricultural commodities. Commodities not sold as finished product to ultimate consumer, §48-8-5. Nonapplicability of use tax to livestock and livestock products u…

Clerks. Actions done by deputies, §48-3-18. Petitions to reduce execution to judgment, §§48-3-13 to 48-3-17. Tobacco and alternative nicotine products taxes. Enforcement and collection of penalties, §48-11-24. Jurisdiction over criminal violations of chapter, §48-11-21. SURVEYS A…

Ad valorem taxation of airline companies, §§48-5-540 to 48-5-546. Ad valorem taxation of public utilities, §§48-5-510 to 48-5-524. County taxation, §§48-5-220 to 48-5-243. County tax officials and administration. Compensation, §§48-5-180 to 48-5-184. County tax officials generall…

Setoff debt collection. General provisions, §§48-7-160 to 48-7-170. Unpaid taxes against refunds, §48-2-35. 591 INDEX TAXATION —Cont’d Settlements. State revenue commissioner. Settlement or compromise of tax assessments. Authority, procedures, development, record required, offer …

(a) All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. (b)(1) The commissioner or his authorized representative may attach the property of a delinquent taxpayer on any ground provided by Code Section 18…

(a) Except as otherwise provided in this Code section, liens for all taxes due the state or any county or municipality in the state shall arise as of the time the taxes become due and unpaid and all tax liens shall cover all property in which the taxpayer has any interest from th…

Extinguishment of liens or claims for taxes, §48-4-112. Priorities, §48-2-56. Release of property subject to state tax lien, §48-2-58. Tobacco and alternative nicotine products taxes. Amount of unpaid tax, §48-11-17. Tobacco and alternative nicotine products taxes. Amount of unpa…

(a) The commissioner, upon the taxpayer’s providing security suffi119 48-2-59 cient to protect the state’s interest and with the consent of the Attorney General, may release some or all of the property of a taxpayer which is subject to a state tax lien when the legality of the as…

Assessment of property for purposes of county and municipal taxation, §48-5-521. Equipment companies doing business in state, §48-5-519. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Property taxes. Public utility ad valorem taxation. Assessment for county …

Income tax credits. Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, tax credit. Information posted on department website, §48-7-29.20 (Repealed 12/31/2029). Oaths. Administration by officers or employees, §48-2-…