15-5B-2. Definitions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

For effective date, see note.In force today: For effective date, see note.

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term “court” means the Georgia Tax Court established by Article VI, Section I, Paragraph I of the Georgia Constitution, which shall operate under the sole direction of the chief court judge.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 15-5B-2, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025.

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t15-ch1-11a-(v13)-pdf.pdf, Volume V13, 2020 edition, 2025 supplement, page 22; merge action: added; file SHA-256 d86fd6e4449f.