Section 48-5-313. Applicability of part  


Latest version.
  •    Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.
Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2.