---
title: O.C.G.A. § 48-2-13. Oaths and certifications.
collection: code
id: 48-2-13
cite_as: O.C.G.A. § 48-2-13 (2025)
canonical_url: https://georgiacommons.org/code/48-2-13
md_url: https://georgiacommons.org/code/48-2-13.md
text_url: https://georgiacommons.org/code/48-2-13/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=55
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.
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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 / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / STATE ADMINISTRATIVE ORGANIZATION
---

# O.C.G.A. § 48-2-13. Oaths and certifications.

The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.

## History

Ga. L. 1931, p. 7, § 80; Ga. L. 1931, Ex. Sess., p. 24, § 53; Code 1933, § 92-3004; Code 1933, § 91A-208, enacted by Ga. L. 1978, p. 309, § 2.