Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT

67 sections · 48-2-1 to 48-2-110

Article 1. STATE ADMINISTRATIVE ORGANIZATION

  1. 48-2-1Department of Revenue.
  2. 48-2-2Office of state revenue commissioner.
  3. 48-2-3Eligibility for office of commissioner.Reserved
  4. 48-2-4Eligibility for elective office.
  5. 48-2-5Office of deputy state revenue commissioner.
  6. 48-2-6Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting.
  7. 48-2-6.1Disclosure of return information; purpose; confidentiality.
  8. 48-2-7Duties and powers of commissioner.
  9. 48-2-8Judicial and investigative powers of commissioner.
  10. 48-2-9Powers of commissioner in tax proceedings; assistance by Attorney General.
  11. 48-2-10Collection of certain local taxes by commissioner.
  12. 48-2-11Delegation of certain duties.
  13. 48-2-12Rules and regulations; forms.
  14. 48-2-13Oaths and certifications.
  15. 48-2-14Official seal.
  16. 48-2-15Confidential and privileged information.
  17. 48-2-15.1Disclosure of confidential taxpayer information or records.
  18. 48-2-15.2Ruling; regulations prescribing guidelines; precedential value of ruling.
  19. 48-2-16Exchange of tax information.
  20. 48-2-17Payment to Office of the State Treasurer.
  21. 48-2-18State Board of Equalization; duties.2 versions
  22. 48-2-18.1Settlement or compromise of tax assessments; application fee.
  23. 48-2-19Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form.

Article 2. ADMINISTRATION

  1. 48-2-30Remittances.
  2. 48-2-31Currency in which taxes to be paid.
  3. 48-2-32Forms of payment.
  4. 48-2-33Receipts for taxes.
  5. 48-2-34Failure to give official receipt for payment of taxes or license fees; penalty.
  6. 48-2-35Refunds; claims; notice to political subdivision designee.2 versions
  7. 48-2-35.1Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers.2 versions
  8. 48-2-36Extension of time for returns.2 versions
  9. 48-2-37Preparation of delinquent returns.
  10. 48-2-38Due date; interest on deferred taxes.
  11. 48-2-39Due date for payment or filing on holiday.
  12. 48-2-40Rate of interest on past due taxes.
  13. 48-2-41Authority to waive interest on unpaid taxes.
  14. 48-2-42Nature of penalties.
  15. 48-2-43Authority to waive penalties.
  16. 48-2-44Willful failure to file return or pay revenue held in trust for state; willful failure to pay ad valorem tax; penalties and interest.
  17. 48-2-44.1Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause.
  18. 48-2-45Service of notice of assessment.
  19. 48-2-46Procedures for protests.
  20. 48-2-47Information considered; final assessment or final license fee.
  21. 48-2-48Deficiency assessments; interest.
  22. 48-2-49Periods of limitation for assessment of taxes.
  23. 48-2-50Review of assessments; certifications.2 versions
  24. 48-2-51Jeopardy assessments; collection; bond.
  25. 48-2-52Personal liability of corporate officer or employee for tax delinquency.
  26. 48-2-53Compelled production of evidence.
  27. 48-2-54Action by commissioner to collect unpaid tax.
  28. 48-2-54.1Authorization to charge taxpayer’s account.
  29. 48-2-55Attachment; garnishment; levy; judicial sales.
  30. 48-2-56Liens for taxes; priority.
  31. 48-2-57Effect of judicial sale on state tax lien.
  32. 48-2-58Release of property subject to state tax lien.
  33. 48-2-59Appeals; payment of taxes admittedly owed; bond; costs.2 versions
  34. 48-2-60Compromise settlements; penalty refunds.
  35. 48-2-61Effect of actions taken to avoid payment of taxes; liability.
  36. 48-2-62Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds.
  37. 48-2-63Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability.

Article 3. ENFORCEMENT

  1. 48-2-80Judicial enforcement of taxes imposed by other states.
  2. 48-2-81Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants.
  3. 48-2-82Seizure and disposition of contraband articles; exceptions to forfeiture.
  4. 48-2-83Process to test legality of forfeited property.
  5. 48-2-84Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty.

Article 4. FACILITATING BUSINESS RAPID RESPONSE TO STATE DECLARED DISASTERS

  1. 48-2-100Exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application.

Article 5. REFUNDS FOR ELIGIBLE RECIPIENTS

  1. 48-2-110 to 48-2-115(no catchline printed)Repealed