A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable
for the taxes on the property.
O.C.G.A. § 48-5-14
Liability of nonresidents, agents of nonresidents, and their property
Laws 1804, Cobb’s 1851 Digest, p. 1047.; Code 18638, § 789; Code 1868, § 853; Code 1878, § 857; Code 1882, § 857; Civil Code 1895, § 854; Civil Code 1910, § 1112; Code 1933, § 9…
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.