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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 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT |
| Article 1. STATE ADMINISTRATIVE ORGANIZATION |
| Article 2. ADMINISTRATION |
| Article 3. ENFORCEMENT |
| Article 4. FEDERAL RETIREE REFUND ACT OF 1995 |
| Article 5. REFUNDS FOR ELIGIBLE RECIPIENTS |
REFS & ANNOS
TITLE 48 Chapter 2 NOTE
ADMINISTRATIVE RULES AND REGULATIONS. --Organization, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Chapter 560-1-1.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Fiscal Operations Division, Chapter 560-3-2.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Chapter 560-7-3.
Returns and Collections, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Chapter 560-7-8.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-2.
Taxation of Standing Timber, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-5.
Conservation Use Property, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-6.
Appraisal Procedures Manual, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Division, Chapter 560-11-10.
Forms, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-3.
RESEARCH REFERENCES
C.J.S. --81A C.J.S., States, §§ 157, 245, 246.
ALR. --Power to allow discount or rebate for prompt payment of taxes, 51 ALR 286; 102 ALR 433.
Use of initial instead of first or middle name in publication of notice in tax proceeding, 53 ALR 903.
Wilfulness or intent as an element of offenses denounced by Federal Income Tax Law, 90 ALR 1280.
Uncollected taxes for previous years as deductible in determining amount to be appropriated or amount of taxes to be assessed for current year, 98 ALR 500.
Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 ALR 1212.
Enforceability, against undivided tract, of tax or special assessment levied against part of it at one rate and part at another, 112 ALR 73.
Injunction, rather than quo warranto, as available to restrain enforcement of tax against real property upon ground involving attack upon legal existence of municipality, or upon inclusion of property within its boundaries, 129 ALR 255.
Mandamus as taxpayer's remedy in respect of valuation of property for taxation, 131 ALR 360.
Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 ALR 312.
Liability of mortgagor or his grantee to mortgagee for loss or depreciation in value of mortgage security as result of failure to pay taxes, 154 ALR 614.
Right of property taxpayer to recover back taxes voluntarily but mistakenly paid a second or successive time, 84 ALR2d 1133.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Fiscal Operations Division, Chapter 560-3-2.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Chapter 560-7-3.
Returns and Collections, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Chapter 560-7-8.
Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-2.
Taxation of Standing Timber, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-5.
Conservation Use Property, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Unit, Chapter 560-11-6.
Appraisal Procedures Manual, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Division, Chapter 560-11-10.
Forms, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-3.
RESEARCH REFERENCES
C.J.S. --81A C.J.S., States, §§ 157, 245, 246.
ALR. --Power to allow discount or rebate for prompt payment of taxes, 51 ALR 286; 102 ALR 433.
Use of initial instead of first or middle name in publication of notice in tax proceeding, 53 ALR 903.
Wilfulness or intent as an element of offenses denounced by Federal Income Tax Law, 90 ALR 1280.
Uncollected taxes for previous years as deductible in determining amount to be appropriated or amount of taxes to be assessed for current year, 98 ALR 500.
Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 ALR 1212.
Enforceability, against undivided tract, of tax or special assessment levied against part of it at one rate and part at another, 112 ALR 73.
Injunction, rather than quo warranto, as available to restrain enforcement of tax against real property upon ground involving attack upon legal existence of municipality, or upon inclusion of property within its boundaries, 129 ALR 255.
Mandamus as taxpayer's remedy in respect of valuation of property for taxation, 131 ALR 360.
Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 ALR 312.
Liability of mortgagor or his grantee to mortgagee for loss or depreciation in value of mortgage security as result of failure to pay taxes, 154 ALR 614.
Right of property taxpayer to recover back taxes voluntarily but mistakenly paid a second or successive time, 84 ALR2d 1133.