GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION |
Part 1. TAX RECEIVERS |
§ 48-5-100. Election of tax receivers; term of office; commission; vacancy |
§ 48-5-100.1. Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner |
§ 48-5-101. Oath and bond for tax receivers |
§ 48-5-102. Liability of tax receivers and sureties; action on tax receiver's bond |
§ 48-5-103. Duties of tax receivers |
§ 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty |
§ 48-5-105. Tax return forms furnished by commissioner to tax receivers and tax commissioners |
§ 48-5-105.1. Uniform tangible personal property tax forms |
§ 48-5-106. Time and manner of making and furnishing county tax digests |
§ 48-5-107. Form and size, binding, and labeling of digests |
§ 48-5-108. Entry of returns in digests |
§ 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners |
REFS & ANNOS
TITLE 48 Chapter 5 Article 3 Part 1 NOTE
CROSS REFERENCES. --Consolidation of offices of tax receiver and tax collector into office of tax commissioner, Ga. Const. 1983, Art. IX, Sec. I, Para. III.