Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Article 2. ADMINISTRATION

48-2-53. Compelled production of evidence.

Active

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

If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, refuses to do so upon written request of the commissioner or his designated agent, the superior court for the county in which the person resides shall have jurisdiction by appropriate process to compel the person to testify and to cause the proper person to produce the books, papers, or other data. All of the laws of this state regarding the taking of depositions and interrogatories of both nonresidents and residents of this state shall be available to the commissioner.

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.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 36; Ga. L. 1937-38, Ex. Sess., p. 156, § 9; Code 1933, § 91A-247, enacted by Ga. L. 1978, p. 309, § 2.

Cross references

Discovery of documents and other written material, § 9-11-34.

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 t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 118; merge action: carried; file SHA-256 bb15f8d0d693.

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