Chapter

Chapter 2

O.C.G.A. § 48-2-1— Department of Revenue
O.C.G.A. § 48-2-2— Office of state revenue commissioner
O.C.G.A. § 48-2-3— [Reserved] Eligibility for office of commissioner
O.C.G.A. § 48-2-5— Office of deputy state revenue commissioner
O.C.G.A. § 48-2-6— Departmental organization; employees; compensation; collection of delinquent taxes by contractors; manda- tory fingerprinting
O.C.G.A. § 48-2-6.1— Disclosure of return information; purpose; confidentiality
O.C.G.A. § 48-2-8— Judicial and investigative powers of commissioner
O.C.G.A. § 48-2-9— Powers of commissioner in tax proceedings; assistance by Attorney General
O.C.G.A. § 48-2-10— Collection of certain local taxes by commissioner
O.C.G.A. § 48-2-11— Delegation of certain duties
O.C.G.A. § 48-2-12— Rules and regulations; forms
O.C.G.A. § 48-2-13— Oaths and certifications
O.C.G.A. § 48-2-14— Official seal
O.C.G.A. § 48-2-15— Confidential and privileged information
O.C.G.A. § 48-2-15.1— Disclosure of confidential taxpayer information or records
O.C.G.A. § 48-2-15.2— Ruling; regulations prescribing guidelines; precedential value of ruling
O.C.G.A. § 48-2-16— Exchange of tax information
O.C.G.A. § 48-2-17— Payment to Office of the State Treasurer
O.C.G.A. § 48-2-18— (For effective date, see note.) State Board of Equalization; duties
O.C.G.A. § 48-2-18.1— Settlement or compromise of tax assessments; application fee
O.C.G.A. § 48-2-19— Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form
O.C.G.A. § 48-2-30— Remittances
O.C.G.A. § 48-2-31— Currency in which taxes to be paid
O.C.G.A. § 48-2-32— Forms of payment
O.C.G.A. § 48-2-33— Receipts for taxes
O.C.G.A. § 48-2-34— Failure to give official receipt for payment of taxes or license fees; penalty
O.C.G.A. § 48-2-35— (For effective date, see note.) Refunds; claims; notice to political subdivision designee
O.C.G.A. § 48-2-35.1— (For effective date, see note.) Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers
O.C.G.A. § 48-2-36— (For effective date, see note.) Extension of time for returns
O.C.G.A. § 48-2-37— Preparation of delinquent returns
O.C.G.A. § 48-2-38— Due date; interest on deferred taxes
O.C.G.A. § 48-2-39— Due date for payment or filing on holiday
O.C.G.A. § 48-2-40— Rate of interest on past due taxes
O.C.G.A. § 48-2-41— Authority to waive interest on unpaid taxes
O.C.G.A. § 48-2-42— Nature of penalties
O.C.G.A. § 48-2-43— Authority to waive penalties
O.C.G.A. § 48-2-44.1— Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause
O.C.G.A. § 48-2-45— Service of notice of assessment
O.C.G.A. § 48-2-46— Procedures for protests
O.C.G.A. § 48-2-47— Information considered; final assessment or final license fee
O.C.G.A. § 48-2-48— Deficiency assessments; interest
O.C.G.A. § 48-2-49— Periods of limitation for assessment of taxes
O.C.G.A. § 48-2-50— (For effective date, see note.) Review of assessments; certifications
O.C.G.A. § 48-2-51— Jeopardy assessments; collection; bond
O.C.G.A. § 48-2-52— Personal liability of corporate officer or employee for tax delinquency
O.C.G.A. § 48-2-53— Compelled production of evidence
O.C.G.A. § 48-2-54— Action by commissioner to collect unpaid tax
O.C.G.A. § 48-2-54.1— Authorization to charge taxpayer’s account
O.C.G.A. § 48-2-55— Attachment; garnishment; levy; judicial sales
O.C.G.A. § 48-2-56— Liens for taxes; priority
O.C.G.A. § 48-2-57— Effect of judicial sale on state tax lien
O.C.G.A. § 48-2-58— Release of property subject to state tax lien
O.C.G.A. § 48-2-59— (For effective date, see note.) Appeals; payment of taxes admittedly owed; bond; costs
O.C.G.A. § 48-2-60— Compromise settlements; penalty refunds
O.C.G.A. § 48-2-61— Effect of actions taken to avoid payment of taxes; liability
O.C.G.A. § 48-2-62— Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds
O.C.G.A. § 48-2-63— Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability
O.C.G.A. § 48-2-80— Judicial enforcement of taxes imposed by other states
O.C.G.A. § 48-2-81— Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants
O.C.G.A. § 48-2-82— Seizure and disposition of contraband articles; exceptions to forfeiture
O.C.G.A. § 48-2-83— Process to test legality of forfeited property
O.C.G.A. § 48-2-84— Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty
O.C.G.A. § 48-2-100— Exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application