As used in this part, the term: (1) “Commissioner” means the state revenue commissioner.
(2) “Department” means the Department of Revenue.
O.C.G.A. § 10-1-665
Definitions
L. 1993, p. 1585, § 2; Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.