---
title: O.C.G.A. § 48-1-3. Forms and filings prior to January 1, 1980.
collection: code
id: 48-1-3
cite_as: O.C.G.A. § 48-1-3 (2025)
canonical_url: https://georgiacommons.org/code/48-1-3
md_url: https://georgiacommons.org/code/48-1-3.md
text_url: https://georgiacommons.org/code/48-1-3/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=32
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-1.md
previous: https://georgiacommons.org/code/48-1-2.md
next: https://georgiacommons.org/code/48-1-4.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / GENERAL PROVISIONS
---

# O.C.G.A. § 48-1-3. Forms and filings prior to January 1, 1980.

Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title.

## History

Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.