| Chapter 1. GENERAL PROVISIONS |
| Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT |
| Chapter 3. TAX EXECUTIONS |
| Chapter 4. TAX SALES |
| Chapter 5. AD VALOREM TAXATION OF PROPERTY |
| Chapter 5A. SPECIAL ASSESSMENT OF FOREST LAND CONSERVATION USE PROPERTY |
| Chapter 5B. MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY |
| Chapter 5C. ALTERNATIVE AD VALOREM TAX ON MOTOR VEHICLES |
| Chapter 6. TAXATION OF INTANGIBLES |
| Chapter 7. INCOME TAXES |
| Chapter 7A. TAX CREDITS |
| Chapter 8. SALES AND USE TAXES |
| Chapter 9. MOTOR FUEL AND ROAD TAXES |
| Chapter 10. MOTOR VEHICLE LICENSE FEES AND PLATES |
| Chapter 11. TAXES ON TOBACCO PRODUCTS |
| Chapter 12. ESTATE TAX |
| Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
| Chapter 14. GRANTS AND SPECIAL REVENUE DISBURSEMENTS |
| Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES |
| Chapter 16. TAX AMNESTY PROGRAM |
| Chapter 16A. PROPERTY TAX AMNESTY PROGRAM |
| Chapter 17. RESERVED |
| Chapter 18. CERTIFIED CAPITAL COMPANIES |
REFS & ANNOS
TITLE 48 NOTE
EDITOR'S NOTES. --Ga. L. 1978, p. 309, et seq., enacted a recodification of the revenue laws for the state. Section 1 of the Act provides that the intent of the General Assembly was to provide for a general recodification of revenue laws, to omit obsolete and duplicative provisions, to make uniform administrative provisions where uniformity was possible without major substantive change, and to use simple understandable English in the revenue laws. The section further provides that it was not the intent of the General Assembly to make any substantive change in the revenue laws of this state as the laws existed prior to January 1, 1980, except as expressly provided in the reenactment.
LAW REVIEWS. --For article surveying taxpayers' remedies in Georgia, see 1 Ga. B.J. 19 (1939). For article discussing application of the principle that he who would have equity must do equity to taxpayer's suits, see 7 Ga. St. B.J. 305 (1971). For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For article surveying provisions of the Public Revenue Code, former Code 1933, T. 92 (see this title), see 14 Ga. St. B.J. 156 (1978). For article, "A Practical Guide to State Tax Practice," see 15 Ga. St. B.J. 74 (1978). For article surveying judicial decisions affecting Georgia's state and local taxation laws, decided under the prior Public Revenue Code, Code 1933, Title 92 (see this title), see 31 Mercer L. Rev. 217 (1979). For article discussing ad valorem taxation and interest in real property in Georgia, prior to the enactment of the Georgia Public Revenue Code, T. 48, see 31 Mercer L. Rev. 293 (1979). For article, "Reflections on the Revenue Act of 1978 and Future Tax Policy," see 13 Ga. L. Rev. 687 (1979). For annual survey on state and local taxation, see 36 Mercer L. Rev. 307 (1984). For article surveying state and local tax law, see 37 Mercer L. Rev. 361 (1985). For annual survey of state and local taxation, see 40 Mercer L. Rev. 357 (1988). For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990). For article, "Revenue and Taxation: Sales and Use Taxes," see 29 Ga. St. U.L. Rev. 112 (2012).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, decisions under former Ga. L. 1929, p. 58 and former Code 1933, T. 92, which was subsequently repealed but was succeeded by provisions in this title, are included in the annotations for this title.
REVENUE LAWS TO BE CONSTRUED IN FAVOR OF TAXPAYER. --Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are not, therefore, to be liberally construed. Hence, whenever there is a just doubt, that doubt should absolve the taxpayer from the burden. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
EFFECT UPON LOCAL LAWS. --The 1978 Georgia Public Revenue Code, Ga. L. 1978, p. 309, did not repeal by implication a local Act authorizing a city and county to contract for a consolidated board of tax assessors, and a later statute repealing the local Act was not void. Chatham County v. Hussey, 267 Ga. 895, 485 S.E.2d 753 (1997).
STATUTES WHICH IMPOSE RESTRICTIONS UPON TRADE OR COMMON OCCUPATIONS, AND WHICH LEVY AN EXCISE OR TAX UPON THOSE TRADES OR OCCUPATIONS, MUST BE CONSTRUED STRICTLY. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
REVENUE LAWS ARE NOT TO BE EXTENDED BY IMPLICATION. --Statutes levying duties or taxes upon subjects or citizens are to be construed most strongly against the government, and in favor of their subjects or citizens, and their provisions are not to be extended, by implication, beyond the clear import of the language used. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
WHEN TAXPAYER'S REMEDIES DO NOT EXPRESSLY INCLUDE ACTION AT LAW, SUCH ACTION DOES NOT LIE. --When the General Assembly authorizes a tax for governmental purposes and provides an adequate remedy for the tax's collection by administrative officers, the necessary intent is that the collection of the tax is exclusively confined to that administrative department of the government, and when the statute undertakes to provide remedies for the collection of taxes, and those given do not embrace an action at law, a common-law action for the recovery of taxes as a debt will not lie. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935) (decided under former Code 1933, T. 92).
COURT OF EQUITY HAS NO POWER TO FORECLOSE LIEN AND ORDER SALE. --Power to levy and collect taxes is exclusively a legislative function, and unless authorized by statute, a court of equity is without power to foreclose a lien for taxes and order a sale of the property. No such power having been conferred by statute on a court of equity in this state, a court errs in decreeing that land be sold by the sheriff for the payment of state and county taxes. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935) (decided under former Code 1933, T. 92).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Code 1933, T. 92, which was subsequently repealed but was succeeded by provisions in this title, are included in the annotations for this title.
TRANSACTION MUST HAVE OBJECT OTHER THAN TAX EVASION. --While ordinarily motive is not controlling in a transaction planned for tax avoidance purposes, the rule is subject to an exception. There must be some authentic object other than the defeat of a tax. 1962 Op. Att'y Gen. p. 558 (decided under former Code 1933, T. 92).
RESEARCH REFERENCES
ALR. --Validity of statutory classifications based on population -- tax statutes, 98 ALR3d 1083.
LAW REVIEWS. --For article surveying taxpayers' remedies in Georgia, see 1 Ga. B.J. 19 (1939). For article discussing application of the principle that he who would have equity must do equity to taxpayer's suits, see 7 Ga. St. B.J. 305 (1971). For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For article surveying provisions of the Public Revenue Code, former Code 1933, T. 92 (see this title), see 14 Ga. St. B.J. 156 (1978). For article, "A Practical Guide to State Tax Practice," see 15 Ga. St. B.J. 74 (1978). For article surveying judicial decisions affecting Georgia's state and local taxation laws, decided under the prior Public Revenue Code, Code 1933, Title 92 (see this title), see 31 Mercer L. Rev. 217 (1979). For article discussing ad valorem taxation and interest in real property in Georgia, prior to the enactment of the Georgia Public Revenue Code, T. 48, see 31 Mercer L. Rev. 293 (1979). For article, "Reflections on the Revenue Act of 1978 and Future Tax Policy," see 13 Ga. L. Rev. 687 (1979). For annual survey on state and local taxation, see 36 Mercer L. Rev. 307 (1984). For article surveying state and local tax law, see 37 Mercer L. Rev. 361 (1985). For annual survey of state and local taxation, see 40 Mercer L. Rev. 357 (1988). For annual survey of state and local taxation, see 42 Mercer L. Rev. 421 (1990). For article, "Revenue and Taxation: Sales and Use Taxes," see 29 Ga. St. U.L. Rev. 112 (2012).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, decisions under former Ga. L. 1929, p. 58 and former Code 1933, T. 92, which was subsequently repealed but was succeeded by provisions in this title, are included in the annotations for this title.
REVENUE LAWS TO BE CONSTRUED IN FAVOR OF TAXPAYER. --Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are not, therefore, to be liberally construed. Hence, whenever there is a just doubt, that doubt should absolve the taxpayer from the burden. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
EFFECT UPON LOCAL LAWS. --The 1978 Georgia Public Revenue Code, Ga. L. 1978, p. 309, did not repeal by implication a local Act authorizing a city and county to contract for a consolidated board of tax assessors, and a later statute repealing the local Act was not void. Chatham County v. Hussey, 267 Ga. 895, 485 S.E.2d 753 (1997).
STATUTES WHICH IMPOSE RESTRICTIONS UPON TRADE OR COMMON OCCUPATIONS, AND WHICH LEVY AN EXCISE OR TAX UPON THOSE TRADES OR OCCUPATIONS, MUST BE CONSTRUED STRICTLY. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
REVENUE LAWS ARE NOT TO BE EXTENDED BY IMPLICATION. --Statutes levying duties or taxes upon subjects or citizens are to be construed most strongly against the government, and in favor of their subjects or citizens, and their provisions are not to be extended, by implication, beyond the clear import of the language used. Mystyle Hosiery Shops, Inc. v. Harrison, 171 Ga. 430, 155 S.E. 765 (1930) (decided under Ga. L. 1929, p. 58).
WHEN TAXPAYER'S REMEDIES DO NOT EXPRESSLY INCLUDE ACTION AT LAW, SUCH ACTION DOES NOT LIE. --When the General Assembly authorizes a tax for governmental purposes and provides an adequate remedy for the tax's collection by administrative officers, the necessary intent is that the collection of the tax is exclusively confined to that administrative department of the government, and when the statute undertakes to provide remedies for the collection of taxes, and those given do not embrace an action at law, a common-law action for the recovery of taxes as a debt will not lie. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935) (decided under former Code 1933, T. 92).
COURT OF EQUITY HAS NO POWER TO FORECLOSE LIEN AND ORDER SALE. --Power to levy and collect taxes is exclusively a legislative function, and unless authorized by statute, a court of equity is without power to foreclose a lien for taxes and order a sale of the property. No such power having been conferred by statute on a court of equity in this state, a court errs in decreeing that land be sold by the sheriff for the payment of state and county taxes. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935) (decided under former Code 1933, T. 92).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Code 1933, T. 92, which was subsequently repealed but was succeeded by provisions in this title, are included in the annotations for this title.
TRANSACTION MUST HAVE OBJECT OTHER THAN TAX EVASION. --While ordinarily motive is not controlling in a transaction planned for tax avoidance purposes, the rule is subject to an exception. There must be some authentic object other than the defeat of a tax. 1962 Op. Att'y Gen. p. 558 (decided under former Code 1933, T. 92).
RESEARCH REFERENCES
ALR. --Validity of statutory classifications based on population -- tax statutes, 98 ALR3d 1083.