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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 1. GENERAL PROVISIONS |
| § 48-1-1. Short title |
| § 48-1-2. Definitions |
| § 48-1-3. Forms and filings prior to January 1, 1980 |
| § 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty |
| § 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty |
| § 48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty |
| § 48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty |
| § 48-1-8. Computer software |
| § 48-1-9. Taxpayer Bill of Rights |
| § 48-1-10. Economic incentives to users of raw forest products |
REFS & ANNOS
TITLE 48 Chapter 1 NOTE
CROSS REFERENCES. --Power of state to tax, Ga. Const. 1983, Art. VII, Sec. I. Levy by counties and municipalities of excise tax on sale of distilled spirits by the drink, § 3-4-130 et seq. Excise taxes relating to sale of malt beverages, § 3-5-60 et seq. Excise taxation relating to sale of wine, § 3-6-50 et seq. Excise taxation of sale of distilled spirits in private clubs, § 3-7-60. Taxation of gross direct premiums received by insurance companies doing business in state, § 33-8-4. Power of Governor to suspend collection of taxes due state until meeting of next General Assembly, § 45-12-22.
RESEARCH REFERENCES
ALR. --Liability to refund local taxes as within coverage of liability insurance, 21 ALR4th 895.
RESEARCH REFERENCES
ALR. --Liability to refund local taxes as within coverage of liability insurance, 21 ALR4th 895.