---
title: O.C.G.A. § 48-9-44. Powers of revenue agents in enforcement of article.
collection: code
id: 48-9-44
cite_as: O.C.G.A. § 48-9-44 (2025)
canonical_url: https://georgiacommons.org/code/48-9-44
md_url: https://georgiacommons.org/code/48-9-44.md
text_url: https://georgiacommons.org/code/48-9-44/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=81
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/48-9.md
previous: https://georgiacommons.org/code/48-9-43.md
next: https://georgiacommons.org/code/48-9-45.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 / MOTOR FUEL AND ROAD TAXES / ROAD TAX ON MOTOR CARRIERS
---

# O.C.G.A. § 48-9-44. Powers of revenue agents in enforcement of article.

Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police officer of this state when engaged in the enforcement of this article.

## History

Ga. L. 1972, p. 381, § 1; Code 1933, § 91A-5115, enacted by Ga. L. 1978, p. 309, § 2.