™Your Policy Risk Impact Agent
19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-5-105.1 Uniform tangible personal property tax forms
1.0K chars
(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” an appropriate form or forms for use on a uniform basis throughout the state for the return of tangible personal property. (b) All returns of tangible personal…
O.C.G.A. § 48-5-106 Time and manner of making and furnishing county tax digests
0.6K chars
The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by law he shall furnish one copy of the revised and corrected digest to the commissioner, one to the county governing autho…
O.C.G.A. § 48-5-108 Entry of returns in digests
0.6K chars
Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissio…
O.C.G.A. § 48-5-121 Oath of office for tax collectors
0.7K chars
Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers: “I, , tax collector of the County of , do swear that I will faithfully discharge the duties required of me by law …