--- title: Title 48, Chapter 2. State Administrative Organization, Administration, and Enforcement collection: code id: code:chapter:48-2 canonical_url: https://georgiacommons.org/code/title/48/chapter/2 md_url: https://georgiacommons.org/code/48-2.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 previous: https://georgiacommons.org/code/48-1.md next: https://georgiacommons.org/code/48-3.md index: https://georgiacommons.org/code/index.md heading: STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT title_heading: REVENUE AND TAXATION section_count: 67 full_url: https://georgiacommons.org/code/48-2.md?full=1 --- # Title 48, Chapter 2. State Administrative Organization, Administration, and Enforcement Title 48. Revenue and Taxation 67 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-2.md?full=1 (capped, with a pointer to continue). - 48-2-1, Department of Revenue, active, https://georgiacommons.org/code/48-2-1.md - 48-2-2, Office of state revenue commissioner, active, https://georgiacommons.org/code/48-2-2.md - 48-2-3, Eligibility for office of commissioner, reserved (no version in force today), https://georgiacommons.org/code/48-2-3.md - 48-2-4, Eligibility for elective office, active, https://georgiacommons.org/code/48-2-4.md - 48-2-5, Office of deputy state revenue commissioner, active, https://georgiacommons.org/code/48-2-5.md - 48-2-6, Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting, active, https://georgiacommons.org/code/48-2-6.md - 48-2-6.1, Disclosure of return information; purpose; confidentiality, active, https://georgiacommons.org/code/48-2-6.1.md - 48-2-7, Duties and powers of commissioner, active, https://georgiacommons.org/code/48-2-7.md - 48-2-8, Judicial and investigative powers of commissioner, active, https://georgiacommons.org/code/48-2-8.md - 48-2-9, Powers of commissioner in tax proceedings; assistance by Attorney General, active, https://georgiacommons.org/code/48-2-9.md - 48-2-10, Collection of certain local taxes by commissioner, active, https://georgiacommons.org/code/48-2-10.md - 48-2-11, Delegation of certain duties, active, https://georgiacommons.org/code/48-2-11.md - 48-2-12, Rules and regulations; forms, active, https://georgiacommons.org/code/48-2-12.md - 48-2-13, Oaths and certifications, active, https://georgiacommons.org/code/48-2-13.md - 48-2-14, Official seal, active, https://georgiacommons.org/code/48-2-14.md - 48-2-15, Confidential and privileged information, active, https://georgiacommons.org/code/48-2-15.md - 48-2-15.1, Disclosure of confidential taxpayer information or records, active, https://georgiacommons.org/code/48-2-15.1.md - 48-2-15.2, Ruling; regulations prescribing guidelines; precedential value of ruling, active, https://georgiacommons.org/code/48-2-15.2.md - 48-2-16, Exchange of tax information, active, https://georgiacommons.org/code/48-2-16.md - 48-2-17, Payment to Office of the State Treasurer, active, https://georgiacommons.org/code/48-2-17.md - 48-2-18, State Board of Equalization; duties, active, https://georgiacommons.org/code/48-2-18.md - 48-2-18.1, Settlement or compromise of tax assessments; application fee, active, https://georgiacommons.org/code/48-2-18.1.md - 48-2-19, Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form, active, https://georgiacommons.org/code/48-2-19.md - 48-2-30, Remittances, active, https://georgiacommons.org/code/48-2-30.md - 48-2-31, Currency in which taxes to be paid, active, https://georgiacommons.org/code/48-2-31.md - 48-2-32, Forms of payment, active, https://georgiacommons.org/code/48-2-32.md - 48-2-33, Receipts for taxes, active, https://georgiacommons.org/code/48-2-33.md - 48-2-34, Failure to give official receipt for payment of taxes or license fees; penalty, active, https://georgiacommons.org/code/48-2-34.md - 48-2-35, Refunds; claims; notice to political subdivision designee, active, https://georgiacommons.org/code/48-2-35.md - 48-2-35.1, Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers, active, https://georgiacommons.org/code/48-2-35.1.md - 48-2-36, Extension of time for returns, active, https://georgiacommons.org/code/48-2-36.md - 48-2-37, Preparation of delinquent returns, active, https://georgiacommons.org/code/48-2-37.md - 48-2-38, Due date; interest on deferred taxes, active, https://georgiacommons.org/code/48-2-38.md - 48-2-39, Due date for payment or filing on holiday, active, https://georgiacommons.org/code/48-2-39.md - 48-2-40, Rate of interest on past due taxes, active, https://georgiacommons.org/code/48-2-40.md - 48-2-41, Authority to waive interest on unpaid taxes, active, https://georgiacommons.org/code/48-2-41.md - 48-2-42, Nature of penalties, active, https://georgiacommons.org/code/48-2-42.md - 48-2-43, Authority to waive penalties, active, https://georgiacommons.org/code/48-2-43.md - 48-2-44, Willful failure to file return or pay revenue held in trust for state; willful failure to pay ad valorem tax; penalties and interest, active, https://georgiacommons.org/code/48-2-44.md - 48-2-44.1, Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause, active, https://georgiacommons.org/code/48-2-44.1.md - 48-2-45, Service of notice of assessment, active, https://georgiacommons.org/code/48-2-45.md - 48-2-46, Procedures for protests, active, https://georgiacommons.org/code/48-2-46.md - 48-2-47, Information considered; final assessment or final license fee, active, https://georgiacommons.org/code/48-2-47.md - 48-2-48, Deficiency assessments; interest, active, https://georgiacommons.org/code/48-2-48.md - 48-2-49, Periods of limitation for assessment of taxes, active, https://georgiacommons.org/code/48-2-49.md - 48-2-50, Review of assessments; certifications, active, https://georgiacommons.org/code/48-2-50.md - 48-2-51, Jeopardy assessments; collection; bond, active, https://georgiacommons.org/code/48-2-51.md - 48-2-52, Personal liability of corporate officer or employee for tax delinquency, active, https://georgiacommons.org/code/48-2-52.md - 48-2-53, Compelled production of evidence, active, https://georgiacommons.org/code/48-2-53.md - 48-2-54, Action by commissioner to collect unpaid tax, active, https://georgiacommons.org/code/48-2-54.md - 48-2-54.1, Authorization to charge taxpayer’s account, active, https://georgiacommons.org/code/48-2-54.1.md - 48-2-55, Attachment; garnishment; levy; judicial sales, active, https://georgiacommons.org/code/48-2-55.md - 48-2-56, Liens for taxes; priority, active, https://georgiacommons.org/code/48-2-56.md - 48-2-57, Effect of judicial sale on state tax lien, active, https://georgiacommons.org/code/48-2-57.md - 48-2-58, Release of property subject to state tax lien, active, https://georgiacommons.org/code/48-2-58.md - 48-2-59, Appeals; payment of taxes admittedly owed; bond; costs, active, https://georgiacommons.org/code/48-2-59.md - 48-2-60, Compromise settlements; penalty refunds, active, https://georgiacommons.org/code/48-2-60.md - 48-2-61, Effect of actions taken to avoid payment of taxes; liability, active, https://georgiacommons.org/code/48-2-61.md - 48-2-62, Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds, active, https://georgiacommons.org/code/48-2-62.md - 48-2-63, Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability, active, https://georgiacommons.org/code/48-2-63.md - 48-2-80, Judicial enforcement of taxes imposed by other states, active, https://georgiacommons.org/code/48-2-80.md - 48-2-81, Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants, active, https://georgiacommons.org/code/48-2-81.md - 48-2-82, Seizure and disposition of contraband articles; exceptions to forfeiture, active, https://georgiacommons.org/code/48-2-82.md - 48-2-83, Process to test legality of forfeited property, active, https://georgiacommons.org/code/48-2-83.md - 48-2-84, Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty, active, https://georgiacommons.org/code/48-2-84.md - 48-2-100, Exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application, active, https://georgiacommons.org/code/48-2-100.md - 48-2-110, , repealed through 48-2-115 (no version in force today), https://georgiacommons.org/code/48-2-110.md