--- title: Title 48, Chapter 1. General Provisions collection: code id: code:chapter:48-1 canonical_url: https://georgiacommons.org/code/title/48/chapter/1 md_url: https://georgiacommons.org/code/48-1.md 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.md next: https://georgiacommons.org/code/48-2.md index: https://georgiacommons.org/code/index.md heading: GENERAL PROVISIONS title_heading: REVENUE AND TAXATION section_count: 10 full_url: https://georgiacommons.org/code/48-1.md?full=1 --- # Title 48, Chapter 1. General Provisions Title 48. Revenue and Taxation 10 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-1.md?full=1 (capped, with a pointer to continue). - 48-1-1, Short title, active, https://georgiacommons.org/code/48-1-1.md - 48-1-2, Definitions, active, https://georgiacommons.org/code/48-1-2.md - 48-1-3, Forms and filings prior to January 1, 1980, active, https://georgiacommons.org/code/48-1-3.md - 48-1-4, Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty, active, https://georgiacommons.org/code/48-1-4.md - 48-1-5, Unlawful conversion of funds collected for benefit of state; penalty, active, https://georgiacommons.org/code/48-1-5.md - 48-1-6, Unlawful filing of false documents; omissions; tax evasion; penalty, active, https://georgiacommons.org/code/48-1-6.md - 48-1-7, Fraudulent use of exemption certificate to evade taxes; penalty, active, https://georgiacommons.org/code/48-1-7.md - 48-1-8, Computer software, active, https://georgiacommons.org/code/48-1-8.md - 48-1-9, Taxpayer Bill of Rights, active, https://georgiacommons.org/code/48-1-9.md - 48-1-10, Economic incentives to users of raw forest products, active, https://georgiacommons.org/code/48-1-10.md