State Laws /
Georgia /
Title 48 - Revenue and Taxation
Title 48 - Revenue and Taxation
746 sections · Georgia
- § 48-1-1 — Short Title
- § 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
- § 48-1-2 — Definitions
- § 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
- § 48-2-1 — Department of Revenue
- § 48-2-2 — Office of State Revenue Commissioner
- § 48-2-4 — Eligibility for Elective Office
- § 48-2-3 — Eligibility for Office of Commissioner
- § 48-2-5 — Office of Deputy State Revenue Commissioner
- § 48-2-6 — Departmental Organization; Employees; Compensation; Collection of Delinquent Taxes by Contractors
- § 48-2-6.1 — Disclosure of Return Information; Purpose; Confidentiality
- § 48-2-8 — Judicial and Investigative Powers of Commissioner
- § 48-2-7 — Duties and Powers of Commissioner
- § 48-2-9 — Powers of Commissioner in Tax Proceedings; Assistance by Attorney General
- § 48-2-10 — Collection of Certain Local Taxes by Commissioner
- § 48-2-11 — Delegation of Certain Duties
- § 48-2-13 — Oaths and Certifications
- § 48-2-12 — Rules and Regulations; Forms
- § 48-2-14 — Official Seal
- § 48-2-15.1 — Disclosure of Confidential Taxpayer Information or Records
- § 48-2-15 — Confidential Information
- § 48-2-16 — Exchange of Tax Information
- § 48-2-17 — Payment to Office of the State Treasurer
- § 48-2-30 — Remittances
- § 48-2-18.1 — Settlement or Compromise of Tax Assessments; Application Fee
- § 48-2-19 — Modernization and Improvement of Licensing, Registration, Valuation, and Titling Functions; Utilizat
- § 48-2-18 — State Board of Equalization; Duties
- § 48-2-31 — Currency in Which Taxes to Be Paid
- § 48-2-33 — Receipts for Taxes
- § 48-2-34 — Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty
- § 48-2-32 — Forms of Payment
- § 48-2-35 — Refunds
- § 48-2-35.1 — Refund of Sales and Use Taxes; Expedited Refunds
- § 48-2-37 — Preparation of Delinquent Returns
- § 48-2-38 — Due Date; Interest on Deferred Taxes
- § 48-2-36 — Extension of Time for Returns
- § 48-2-39 — When Date for Payment or Filing on Holiday
- § 48-2-40 — Rate of Interest on Past Due Taxes
- § 48-2-41 — Authority to Waive Interest on Unpaid Taxes
- § 48-2-42 — Nature of Penalties
- § 48-2-43 — Authority to Waive Penalties
- § 48-2-44 — (for Effective Date, See Note.) Penalty and Interest on Failure to File Return or Pay Revenue Held i
- § 48-2-44.1 — Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Fai
- § 48-2-45 — Service of Notice of Assessment
- § 48-2-46 — Procedures for Protests
- § 48-2-47 — Final Assessments and License Fees
- § 48-2-48 — Deficiency Assessments; Interest
- § 48-2-49 — Periods of Limitation for Assessment of Taxes
- § 48-2-50 — Review of Assessments; Certifications
- § 48-2-52 — Personal Liability of Corporate Officer or Employee for Tax Delinquency
- § 48-2-51 — Jeopardy Assessments; Collection; Bond
- § 48-2-53 — Compelled Production of Evidence
- § 48-2-54 — Action by Commissioner to Collect Unpaid Tax
- § 48-2-54.1 — Authorization to Charge Taxpayer's Account
- § 48-2-56 — Liens for Taxes; Priority
- § 48-2-55 — Attachment and Garnishment; Levy
- § 48-2-57 — Effect of Judicial Sale on State Tax Lien
- § 48-2-58 — Release of Property Subject to State Tax Lien
- § 48-2-60 — Compromise Settlements; Penalty Refunds
- § 48-2-59 — Appeals; Payment of Taxes Admittedly Owed; Bond; Costs
- § 48-2-61 — Effect of Actions Taken to Avoid Payment of Taxes; Liability
- § 48-2-62 — Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds
- § 48-2-80 — Judicial Enforcement of Taxes Imposed by Other States
- § 48-2-82 — Contraband Articles -- Seizure; Disposition; Exceptions
- § 48-2-81 — Duties of Law Enforcement Officers and Tax Officials As to Collecting Taxes and Prosecuting Violator
- § 48-2-83 — Contraband Articles -- Affidavit to Test Legality of Forfeiture
- § 48-2-84 — Unlawful Activities As to Revenue Stamps; Possession or Transportation of Contraband; Penalty
- § 48-2-100 — Short Title; Definitions; Legislative Findings; Certain Exemptions for Out-Of-state Businesses and E
- § 48-2-110 — Through 48-2-115.
- § 48-3-1 — Execution for Collection of Money Due the State; Affidavit of Illegality
- § 48-3-2 — Executions Against Foreign Corporations
- § 48-3-3 — (for Effective Date, See Note.) Executions by Tax Collectors and Commissioners
- § 48-3-3.1 — Immediate Payment or Bond Where Person or Property May Leave Jurisdiction or Property's Value May Be
- § 48-3-5 — Geographical Scope of Tax Executions
- § 48-3-4 — Selection of Property to Be Levied
- § 48-3-6 — Leviers of Executions; Aggregating Multiple Executions
- § 48-3-7 — Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic F
- § 48-3-8 — Interest on Executions
- § 48-3-10 — Form of Notice
- § 48-3-9 — Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees
- § 48-3-11 — Form of List of Security Deeds and Mortgages
- § 48-3-12 — Issuance of Garnishments by Tax Collectors and Tax Commissioners; Proceedings
- § 48-3-13 — Petition to Reduce Execution to Judgment -- Procedures
- § 48-3-15 — Petition to Reduce Execution to Judgment -- Demand for Jury Trial; Issues
- § 48-3-16 — Petition to Reduce Execution to Judgment -- Procedures When Respondent Fails to Appear
- § 48-3-14 — Petition to Reduce Execution to Judgment -- Procedures for Nonresident
- § 48-3-17 — Petition to Reduce Execution to Judgment -- Grace Period Before Final Judgment; Effect of Respondent
- § 48-3-18 — Deputies Acting for Named Officers; Secretary of State Relieved From Mailing Papers to Respondent
- § 48-3-20 — Interest on Transferred Executions
- § 48-3-19 — Transfer of Executions
- § 48-3-21 — Statute of Limitations for Tax Executions
- § 48-3-21.1 — Statute of Limitations for Enforcement of Executions for Ad Valorem Taxes of Less Than .00; Executio
- § 48-3-22 — Statutory Limitations Applicable to Tax Executions
- § 48-3-23 — Nulla Bona; Tolling of Statute of Limitations
- § 48-3-24 — Interposition of Claims; Oath; Bond; Trial
- § 48-3-23.1 — Authorization for Commissioner to Develop Standards Which Will Provide a Mechanism to Discharge Debt
- § 48-3-25 — Remittance of Money Collected on Process
- § 48-3-26 — Judicial Interference in Tax Levies
- § 48-3-27 — (for Effective Date, See Note.) Obstructing Levying Officers; Penalty
- § 48-3-28 — Entry of Satisfaction to Be Duly Recorded on Execution Docket
- § 48-3-29 — Publication of Information Regarding Executions; Withdrawal
- § 48-4-1 — Procedures for Sales Under Tax Levies and Executions
- § 48-4-2 — Assessment and Disposition of Unreturned Property
- § 48-4-3 — Duties of Levying Officers
- § 48-4-4 — Purchase by One Obligated to Pay
- § 48-4-5 — Payment of Excess
- § 48-4-6 — Validity of Deed Made At Tax Sale
- § 48-4-7 — Authority of Levying Officer to Put Purchaser in Possession of Land
- § 48-4-20 — Authority of Counties to Buy Property Sold Under Tax Executions
- § 48-4-21 — Right of Redemption; Disposition of Unredeemed Property by County Governing Authority
- § 48-4-23 — County Tax Commissioners and Certain Employees Prohibited From Purchasing Property Offered for Sale
- § 48-4-22 — Authority of Counties to Buy Property Sold Under Tax Executions; Finality of Tax Execution Sales; Is
- § 48-4-40 — Persons Entitled to Redeem Land Sold Under Tax Execution; Payment; Time
- § 48-4-41 — Redemption by Creditor Without Lien
- § 48-4-42 — Amount Payable for Redemption
- § 48-4-43 — Effect of Redemption
- § 48-4-44 — Quitclaim Deed by Purchaser
- § 48-4-45 — Notice of Foreclosure of Right to Redeem; Time; Persons Entitled to Notice
- § 48-4-46 — Form of Notice of Foreclosure of Right to Redeem; Service; Time; Return and Record; Waiver
- § 48-4-47 — Tender of Redemption Price Before Action to Cancel Tax Deed
- § 48-4-48 — Ripening of Tax Deed Title by Prescription
- § 48-4-60 — Definitions
- § 48-4-61 — Land Bank Authority Established by Interlocal Cooperation Agreement; Powers; Purpose; Dissolution
- § 48-4-62 — Board to Govern Authority; Members; Meetings; Organization; Staff
- § 48-4-63 — Administration of Properties
- § 48-4-64 — Acquisition and Disposal of Property
- § 48-4-65 — Foreclosure of Right of Redemption to Property Conveyed to Authority
- § 48-4-75 — Legislative Findings
- § 48-4-76 — Judicial in Rem Tax Foreclosures
- § 48-4-77 — Definitions
- § 48-4-80 — Redemption by Owner or Other Interested Party
- § 48-4-78 — Identification of Properties on Which Ad Valorem Taxes are Delinquent; Petition for Tax Foreclosure;
- § 48-4-79 — Judicial Hearing on Petition; Orders; Priority of Claims; Death of Interested Party
- § 48-4-81 — Sale Procedures; Time; Minimum Bid; Finality; Right of Redemption by Owner; Execution of Tax Deed; R
- § 48-4-100 — Short Title; Applicability
- § 48-4-102 — Definitions
- § 48-4-101 — Findings and Declarations
- § 48-4-103 — Creation; Existence; Board Membership
- § 48-4-104 — Initial Size of Board; Continuation of Land Banks Created Before July 1, 2012; Eligibility to Serve;
- § 48-4-105 — Employment of Executive Director, Legal Counsel, Technical Experts, Agents, and Employees; Contracts
- § 48-4-106 — Powers; Limitation or Withdrawal of Power by Land Bank Member Under Certain Circumstances
- § 48-4-107 — Eminent Domain
- § 48-4-108 — Exemption of Land Bank Property From State and Local Taxation; Acquisition of Real Property Interest
- § 48-4-109 — Land Bank to Hold Acquired Property in Own Name; Public Review and Inspection of Real Property Inven
- § 48-4-110 — Funding Through Grants and Loans; Receipt of Payments for Various Activities; Remission of Real Prop
- § 48-4-112 — Extinguishment of Prior Encumbrances, Liens, and Claims for Real Property Taxes Owed; Remission to T
- § 48-4-111 — Public Meetings; Conflicts of Interest; Dissolution
- § 48-5-1 — Legislative Intent
- § 48-5-2 — Definitions
- § 48-5-3 — Taxable Property
- § 48-5-4 — Ad Valorem Taxation of Property of Federal Corporations and Agencies
- § 48-5-5 — Acquisition of Situs by Foreign Merchandise in Transit
- § 48-5-6 — Return of Property At Fair Market Value
- § 48-5-7 — Assessment of Tangible Property
- § 48-5-7.1 — Tangible Real Property Devoted to Agricultural Purposes -- Definition; Persons Entitled to Preferent
- § 48-5-7.3 — Landmark Historic Property
- § 48-5-7.2 — Certification As Rehabilitated Historic Property for Purposes of Preferential Assessment
- § 48-5-7.4 — Bona Fide Conservation Use Property; Residential Transitional Property; Application Procedures; Pena
- § 48-5-7.5 — Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property
- § 48-5-8 — Manner and Time of Making State Levy; Notice on Taxpayer's Ad Valorem Tax Bill
- § 48-5-7.7 — Short Title; Definitions; Qualifications for Conservation Use Assessment
- § 48-5-9 — Persons Liable for Taxes on Property
- § 48-5-9.1 — Forms of Payment
- § 48-5-10 — Returnable Property
- § 48-5-12 — Situs of Returns by Nonresidents
- § 48-5-11 — Situs for Returns by Residents
- § 48-5-13 — Instruction for Local Tax Officials and Staff
- § 48-5-14 — Liability of Nonresidents, Agents of Nonresidents, and Their Property
- § 48-5-15 — Returns of Taxable Real Property
- § 48-5-15.1 — Returns of Real Property and Tangible Personal Property Located on Airport
- § 48-5-16 — Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft
- § 48-5-17 — Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Co
- § 48-5-18 — Time for Making Tax Returns
- § 48-5-19 — Signature and Declaration of Persons Making Returns of Taxable Property
- § 48-5-20 — Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for
- § 48-5-21 — Return and Collection of Taxes on Property Unlawfully Exempted
- § 48-5-22 — Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code § 48-5-21; P
- § 48-5-23 — Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Proce
- § 48-5-24 — Payment of Taxes to County in Which Returns are Made; Installment Payments, Interest, and Penalty on
- § 48-5-25 — Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property
- § 48-5-27 — Collection of Taxes for Former Years
- § 48-5-26 — Payment of Taxes on Real Property by Owners or Transferees
- § 48-5-28 — Priority of Taxes Over Other Claims; Superiority of Security Deed
- § 48-5-29 — Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Dis
- § 48-5-30 — Filing Extension for Service Personnel Serving Abroad
- § 48-5-31 — Prepayment by Developer of Ad Valorem or School Taxes; Time of Effect of Prepayment Agreements; Use
- § 48-5-32 — (for Effective Date, See Note.) Publication by County of Ad Valorem Tax Rate
- § 48-5-32.1 — Certification of Assessed Taxable Value of Property and Method of Computation; Resolution or Ordinan
- § 48-5-33 — Inclusion of Standing Timber As Part of Real Property
- § 48-5-220 — Purposes of County Taxes
- § 48-5-221 — Through 48-5-231
- § 48-5-232 — Advertisement of County Property Tax Assessment
- § 48-5-233 — Official Collection and Paying Over of County Taxes
- § 48-5-234 — Enforcement of Collection and Payment of County Property Taxes
- § 48-5-235 — Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct
- § 48-5-236 — Allowance of Commissions of Tax Commissioners or Tax Collectors
- § 48-5-237 — Payment of Taxes Where Property Lies in More Than One County
- § 48-5-238 — Executions Against Persons Holding County Money
- § 48-5-239 — Affidavit of Illegality by Person Against Whom Execution Issues
- § 48-5-240 — Borrowing County Money
- § 48-5-241 — Refund or Credit of County Taxes
- § 48-5-242 — Waiver of Penalties or Interest Due on Unpaid Taxes
- § 48-5-340 — Purpose of Article
- § 48-5-341 — Definitions
- § 48-5-342 — Commissioner to Examine Digests
- § 48-5-342.1 — Digest Evaluation Cycles Established; Time for Review of Digest
- § 48-5-344 — Conditional Approval of Digests
- § 48-5-343 — Approval of Digests
- § 48-5-345 — (for Effective Date, See Note.) Receipt for Digest and Order Authorizing Use; Assessment If Deviatio
- § 48-5-346 — Effect of Conditionally Approving Next Subsequent Digest
- § 48-5-347 — Ad Valorem Assessment Review Commission Created; Appointment of Members; Terms; Vacancies; Expenses
- § 48-5-349 — Composition of Commission Members
- § 48-5-348 — Appeal From Conditional Approvals
- § 48-5-349.1 — Commission Chairman; Appeals Boards; Assignment of Commission to Department
- § 48-5-349.3 — Appeal to Superior Court
- § 48-5-349.2 — Procedure for Appeal to Department
- § 48-5-349.4 — Compliance With Decision of Appeals Board or Court As Correction of Deficiency
- § 48-5-349.5 — Annual Report
- § 48-5-350 — Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities
- § 48-5-351 — Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems
- § 48-5-353 — Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes
- § 48-5-352 — Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; C
- § 48-5-354 — Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants
- § 48-5-355 — Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribut
- § 48-5-356 — Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State
- § 48-5-357 — Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated As Owned by Individual
- § 48-5-358 — Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; S
- § 48-5-359.1 — Contract With County Tax Commissioner to Assess and Collect Municipal Taxes and Prepare Tax Digest
- § 48-5-359 — Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deed
- § 48-5-360 — Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Mu
- § 48-5-361 — Applicability to Counties
- § 48-5-381 — Reserve Funds of Counties and Municipalities
- § 48-5-380 — Refunds of Taxes and License Fees by Counties and Municipalities; Time and Manner of Filing Claims a
- § 48-5-400 — Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes
- § 48-5-401 — Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Ra
- § 48-5-403 — Assessment of Property Subject to School Taxes by Tax Commissioners or Tax Receivers; Adoption and U
- § 48-5-402 — Public Utility Property in School Districts Subject to School Tax; Returns to Show Fair Market Value
- § 48-5-405 — (for Effective Date, See Note.) Levy and Collection of Tax by Municipalities for Independent School
- § 48-5-404 — Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes
- § 48-5-421 — Taxation of Unenumerated Franchises
- § 48-5-422 — Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise
- § 48-5-421.1 — Certain Property Projects Shall Not Constitute Special Franchises
- § 48-5-423 — Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax
- § 48-5-424 — Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; A
- § 48-5-425 — Deductions From Special Franchise Tax Due Any County, Municipality, or School District
- § 48-5-505 — Definitions
- § 48-5-506 — Heavy-Duty Equipment Motor Vehicles; Dealers
- § 48-5-506.1 — Partial Exemption From Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles
- § 48-5-507 — Change of Method of Evaluating Heavy-Duty Equipment Motor Vehicles for Ad Valorem Taxes; Purpose
- § 48-5-507.1 — Effect of Rental Status on Dealer's Inventory
- § 48-5-508 — Rules and Regulations; Affidavits of Illegality Contesting the Assessment of Ad Valorem Tax
- § 48-5-509 — Compliance
- § 48-5-510 — Definitions
- § 48-5-512 — Issuance of Execution for Failure to File Return
- § 48-5-511 — Returns of Public Utilities to Commissioner; Itemization and Fair Market Value of Property; Other In
- § 48-5-513 — Penalty for Failure to File Return and Pay Tax; Revocation of Charter
- § 48-5-515 — Availability of Returns and Tax Documents for Public Inspection
- § 48-5-514 — Subjection of Returns of Public Utilities for County, Municipal, and School Taxation to Laws Governi
- § 48-5-516 — Appeals in Cases of Assessment or of Correction of Returns to State Board of Equalization; Notice; T
- § 48-5-517 — Payment of Taxes Assessed to Commissioner by Chief Executive Officers; Time of Payment
- § 48-5-518 — Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Return
- § 48-5-520 — Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State;
- § 48-5-519 — Taxation of Railroad Equipment Companies Doing Business in State; Exemption of Railroad Company Oper
- § 48-5-521 — Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation
- § 48-5-522 — Notice and Demand to File Return
- § 48-5-523 — Affidavit of Illegality by Public Utilities; Procedure; Requirement that Tax Be Paid; Hearing in Sup
- § 48-5-524 — Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property W
- § 48-5-540 — Definitions
- § 48-5-541 — Property Tax Return on Airline Flight Equipment; Penalties
- § 48-5-542 — Review of Returns by Commissioner; Valuation of Aircraft in Same Manner As Other Personal Property
- § 48-5-543 — Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours
- § 48-5-544 — Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions
- § 48-5-545 — Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board o
- § 48-5-546 — Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive
- § 48-6-1 — Transfer Tax Rate
- § 48-6-2 — (for Effective Date, See Note.) Exemption of Certain Instruments, Deeds, or Writings From Real Estat
- § 48-6-3 — Persons Required to Pay Real Estate Transfer Tax
- § 48-6-4 — (for Effective Date, See Note.) Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Wri
- § 48-6-5 — Clerks of Superior Courts Responsible for Tax Collecting; Fees
- § 48-6-6 — Annual Report of Tax Distribution
- § 48-6-8 — Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts.
- § 48-6-7 — Refund of Erroneously or Illegally Collected Tax; Procedure for Filing Claim; Action for Refund in S
- § 48-6-9 — Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty
- § 48-6-10 — Evasion of Tax Imposed by Article; Penalty
- § 48-6-20 — Through 48-6-44
- § 48-6-60 — Definitions
- § 48-6-61 — Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax
- § 48-6-62 — Certification of Payment of Tax; Effect of Filing Instrument Prior to Payment; Alternate Procedure f
- § 48-6-63 — Ad Valorem Taxation of Short-Term Notes Secured by Real Estate; Rate; Exemptions
- § 48-6-64 — Tax Imposed on Long-Term and Short-Term Notes Secured by Realty Exclusive; Code § Not to Be Construe
- § 48-6-66 — Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate
- § 48-6-65 — Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Not
- § 48-6-67 — Violation of Code § 48-6-66; Penalty
- § 48-6-68 — Bond for Title in Absence of Security Deed; Recording and Tax
- § 48-6-69 — Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County
- § 48-6-70 — Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instru
- § 48-6-71 — Determinations by Commissioner of Whether Tax is Payable; Determinations to Be Public Record; Effect
- § 48-6-74 — Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More
- § 48-6-73 — Reports and Distributions by Collecting Officer; Failure to Distribute As Breach of Duty and Bond; C
- § 48-6-72 — Collection and Distribution of Revenues
- § 48-6-75 — Collection Procedures in Absence of Collecting Officer
- § 48-6-76 — Procedure for Protesting Intangible Recording Tax; Payment Under Protest; Special Escrow Fund; Filin
- § 48-6-90.1 — Depository Financial Institutions Subject to State and Local Taxation As Business Corporations
- § 48-6-90 — Definitions
- § 48-6-77 — Failure to Pay Intangible Recording Tax Bars Action on Indebtedness; Removal of Bar; Penalty; Condit
- § 48-6-91 — Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, Lic
- § 48-6-92 — Taxation of Banks and Building and Loan Associations Under Article Exclusive; Exception
- § 48-6-94 — Rate of Taxation of Moneyed Capital Competing With National Banks
- § 48-6-93 — Local Business License Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Rec
- § 48-6-96 — Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consol
- § 48-6-95 — Special State Occupation Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross R
- § 48-6-97 — Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equ
- § 48-6-98 — Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitat
- § 48-7-1 — Definitions
- § 48-7-2 — Failure of Person to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books Under
- § 48-7-3 — Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return Under Chapter; Pe
- § 48-7-4 — Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns Under This Chapter;
- § 48-7-5 — Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of ,000.00
- § 48-7-6 — License or Registration Extensions for National Guard Members and Reservists on Active Duty.
- § 48-7-21.1 — Definitions; Compensation Paid by Taxpayer Disallowed As Business Expense; Applicability
- § 48-7-20 — Individual Tax Rate; Tax Table; Credit for Withholding and Other Payments; Applicability to Estates
- § 48-7-21 — Taxation of Corporations
- § 48-7-22 — Taxation of Fiduciaries; Rate; Taxable Net Income of Estate or Trust; Exemptions; Computation of Net
- § 48-7-23 — Taxation of Partnerships; Computation of Net Income; Disallowance of Charitable Contributions; Indiv
- § 48-7-24 — Nonresident Members of Resident Partnerships; Resident Members of Nonresident Partnerships
- § 48-7-26 — Personal Exemptions
- § 48-7-25 — Exempt Corporations and Organizations; Procedure for Obtaining Exempt Status; Revocation of Exempt S
- § 48-7-28 — Reciprocity
- § 48-7-27 — Computation of Taxable Net Income
- § 48-7-28.1 — Tax Benefit
- § 48-7-28.2 — Employer Social Security Credits
- § 48-7-28.3 — Expenses From Transactions With Related Members
- § 48-7-29 — Tax Credits for Rural Physicians
- § 48-7-28.4 — Adjustments to Taxes; Disallowing Expenses Paid to Certain Real Estate Investment Trusts; Procedures
- § 48-7-29.1 — Retrofitting Certain Single-Family Homes With Accessibility Features
- § 48-7-29.2 — Tax Credit for Qualified Caregiving Expenses
- § 48-7-29.3 — Tax Credit for Federal Qualified Transportation Fringe Benefits.
- § 48-7-29.4 — Tax Credit for Disaster Assistance Funds Received; Rules and Regulations
- § 48-7-29.5 — Tax Credit for Private Driver Education Courses of Minors; Required Documentation; Rules and Regulat
- § 48-7-29.7 — Tax Credit for Depository Financial Institutions
- § 48-7-29.6 — Tax Credit for Qualified Low-Income Building
- § 48-7-29.8 — (for Effective Date, See Note.) Tax Credits for the Rehabilitation of Historic Structures; Condition
- § 48-7-29.9 — Tax Credit for Qualified Life Insurance Premiums for National Guard and Air National Guard Members
- § 48-7-29.10 — Credit for Qualified Child and Dependent Care Expenses; Carryover of Credit Prohibited
- § 48-7-29.12 — Tax Credit for Qualified Donation of Real Property; Carryover of Credit; Appraisals; Transfer of Cre
- § 48-7-29.11 — Income Tax Credits for Teleworking; Definitions; Powers and Duties
- § 48-7-29.13 — Tax Credit for Qualified Health Insurance Expenses
- § 48-7-29.15 — Tax Credit for Adoption of Foster Child
- § 48-7-29.14 — Income Tax Credit for Clean Energy Property
- § 48-7-29.16 — Qualified Education Tax Credit
- § 48-7-29.17 — Tax Credit for Purchase of One Eligible Single-Family Residence
- § 48-7-29.18 — Tax Credit for Purchasers of Alternative Fuel for Heavy Duty and Medium Duty Vehicles
- § 48-7-29.19 — Procedures, Conditions, and Limitations on Amount of Tax Credits for Purchasers of Alternative Fuel
- § 48-7-30 — Taxation of Nonresident's Entire Net Income Derived From Activities Within State; Separate Accountin
- § 48-7-31 — Taxation of Corporations; Allocation and Apportionment of Income; Formula for Apportionment
- § 48-7-31.1 — Conditions for Allocating Taxpayer's Income Pursuant to Agreement; Public Inspection; Criteria for E
- § 48-7-32 — Taxation of Railroad and Public Service Corporations; Computation of Net Income Where Business is Wi
- § 48-7-33 — Annual Accounting Periods
- § 48-7-34 — Returns of Corporations and Nonresidents Based Upon Books of Account; Application to Commissioner; T
- § 48-7-35 — Application for Permission to Use Other Method of Allocation by Corporation or Nonresident; Contents
- § 48-7-36 — Tolling of Time Limits for Filings by Reason of War Related Service in Armed Forces
- § 48-7-37 — Taxes Due From Members of Armed Forces Dying on Active Duty; Applicability of Tax to Particular Taxa
- § 48-7-39 — Depreciation of Property Placed in Service in Prior Tax Years
- § 48-7-38 — Deduction for Payments to Minority Subcontractors; Certification As Minority Subcontractor
- § 48-7-40 — Designation of Counties As Less Developed Areas; Tax Credits for Certain Business Enterprises
- § 48-7-40.1 — Tax Credits for Business Enterprises in Less Developed Areas
- § 48-7-40.2 — Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 1 Counties; Conditi
- § 48-7-40.3 — Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 2 Counties; Conditi
- § 48-7-40.4 — Tax Credits for Existing Manufacturing and Telecommunications Facilities or Manufacturing and Teleco
- § 48-7-40.5 — Tax Credits for Employers Providing Approved Retraining Programs
- § 48-7-40.6 — Tax Credits for Employers Providing Child Care
- § 48-7-40.7 — Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 1 Counties
- § 48-7-40.8 — Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities in Tier 2 Counties
- § 48-7-40.9 — Optional Tax Credits for Existing Manufacturing and Telecommunications Facilities or Manufacturing a
- § 48-7-40.11 — [Effective Until December 31, 2016] Tax Credit for Shift From Ground-Water Usage
- § 48-7-40.10 — [Effective Until December 31, 2016] Tax Credit for Water Conservation Facilities and Qualified Water
- § 48-7-40.12 — Tax Credit for Qualified Research Expenses
- § 48-7-40.14 — Calculation of New Full-Time Jobs
- § 48-7-40.17 — Establishing or Relocating Quality Jobs; Tax Credit
- § 48-7-40.18 — Tax Credit for Businesses Headquartered in State; Full-Time Jobs
- § 48-7-40.16 — Income Tax Credits for Low-Emission Vehicles
- § 48-7-40.19 — Diesel Particulate Emission Reduction Technology Equipment; Tax Credit
- § 48-7-40.20 — Credit Against Taxes for Businesses Engaged in Manufacturing Cigarettes for Exportation; Amount; Req
- § 48-7-40.23 — Election to Count New Jobs on Calendar Year Basis
- § 48-7-40.22 — Credit to Business Enterprises for Leased Motor Vehicles; Daily Ridership; Implementation
- § 48-7-40.21 — Tax Credits for Existing Business Enterprises Undergoing Qualified Business Expansion; Recapture; Ap
- § 48-7-40.24 — Conditions for Taking Job Tax Credit by Business Enterprises; Calculating Credit
- § 48-7-40.25 — Conditions for Credit for Business Enterprises With Existing Manufacturing Facilities; Calculating C
- § 48-7-40.26 — Tax Credit for Film, Video, or Digital Production in State
- § 48-7-40.27 — Tax Credit for Qualified Investments
- § 48-7-40.28 — Limitation on Credit for Qualified Investment Tax Credit
- § 48-7-40.29 — (for Effective Date, See Note.) Income Tax Credits for Certain Qualified Equipment that Reduces Busi
- § 48-7-40.30 — Income Tax Credit for Certain Qualified Investments for Limited Period of Time
- § 48-7-50 — Persons Required to File Returns; Filing of Copies of All or Part of Taxpayers' Federal Tax Returns
- § 48-7-42 — Affiliated Entity Defined; Assignment of Corporate Income Tax Credit; Carryover of Unused Credit; Jo
- § 48-7-41 — [Effective Until January 1, 2020] Basic Skills Education Program Credits
- § 48-7-51 — Corporation Returns; Contents; Consolidated Returns of Two or More Corporations; Returns by Receiver
- § 48-7-52 — Returns by Corporations of Information Concerning Dividend Payments; Oath; Contents
- § 48-7-55 — Required Questions on Returns for Individuals
- § 48-7-54 — Electronic Filing for Nonindividual Taxpayers
- § 48-7-56 — Time and Place of Filing Returns; Extensions; Tentative Returns; Extensions for Members of Armed For
- § 48-7-57 — Penalty for Failure to File Timely Return; Rate; Maximum; Failure Due to Reasonable Cause; Reduction
- § 48-7-57.1 — Filing of Returns Which are Frivolous or Desire to Impede the Administration of State Income Tax Law
- § 48-7-59 — Examination of Federal Income Tax Returns
- § 48-7-58 — Taxpayer Activities Distorting True Net Income; Proper Computation by Commissioner; Determination of
- § 48-7-60 — Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Conditio
- § 48-7-61 — Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code § 48-7-60; Penalti
- § 48-7-62 — Contributions to Be Georgia National Guard Foundation
- § 48-7-63 — Taxpayer Contributions to Permitted Stem Cell Research Through Income Tax Payment and Refund Process
- § 48-7-80 — Time and Place of Payment of Tax on Basis of Calendar or Fiscal Year
- § 48-7-81 — Interest on Taxes Not Timely Paid; Rate; Determination of Due Date; Effect of Tax Reduction on Compu
- § 48-7-82 — Periods of Limitation for Assessment of Taxes; Collection by Execution; Change or Correction of Net
- § 48-7-83 — Action for Collection of Tax Out of Assets of Dissolved Corporation; Procedure
- § 48-7-84 — Actions in Restraint of Assessment or Collection of Income Tax
- § 48-7-85 — Authority of Commissioner to Prorate Tax of Person Moving Into or Out of State; Requirement that Tax
- § 48-7-86 — Penalty for Failure to Pay or for Underpayment of Taxes; Rate; Reductions of Tax by Partial Payments
- § 48-7-100 — Definitions
- § 48-7-100.1 — Withholding of Income Tax From Retirement Benefits of Federal Annuitants
- § 48-7-101 — Collection of Income Tax At Source; Withholding
- § 48-7-102 — Withholding Exemption Status
- § 48-7-102.1 — Withholding Exemptions; Rules and Regulations; Submission of Certificates to Commissioner
- § 48-7-103 — Quarterly, Monthly, and Jeopardy Returns; Tax Payments; Forms
- § 48-7-104 — Period Adjustments for Incorrect Withholdings or Payments
- § 48-7-105 — Statements of Wages Paid and Taxes Withheld to Employees; Time; Extensions
- § 48-7-106 — Annual and Final Returns; Time; Extensions; Return to Be Filed Upon Sale of Business; Withholding Un
- § 48-7-107 — Filing of Returns; Persons Authorized to Sign; Verification; Furnishing of Required Forms by Commiss
- § 48-7-108 — Employer's Liability
- § 48-7-109 — Effect As to Employer's Liability of Employee's Payment of Tax Not Deducted and Withheld; Effect on
- § 48-7-109.1 — Special Accounting for Withheld Tax by Employer Who Fails to Deduct, Withhold, Collect, Account For,
- § 48-7-110 — Effect of Employer's Voluntary Compliance With Requirements of Article As to Admission of Doing Busi
- § 48-7-111 — Employer's Records; Contents; Period of Preservation
- § 48-7-112 — Employee Refunds and Credits; Procedures
- § 48-7-113 — Employer Refunds and Credits; Procedure; Claim for Abatement of Overassessment
- § 48-7-114 — Estimated Income Tax by Individuals; Procedures
- § 48-7-115 — Time for Filing Estimated Income Tax by Individuals
- § 48-7-116 — Installment Payments of Estimated Tax by Individuals
- § 48-7-117 — Estimated Income Tax by Corporations
- § 48-7-118 — Time for Filing Declarations of Estimated Income Tax by Corporations
- § 48-7-119 — Installment Payments of Estimated Tax by Corporations
- § 48-7-120 — Failure by Taxpayer to Pay Estimated Income Tax
- § 48-7-121 — Credit of Estimated Tax Payment; Credit or Refund of Estimated Tax Overpayment; Rate of Interest on
- § 48-7-122 — Nondeductibility to Employer of Tax Deducted and Withheld
- § 48-7-123 — Disregard of Fractional Parts of Dollar in Allowance of Credits or Refunds or in Assessment or Colle
- § 48-7-124 — Reciprocal Arrangements for Relief of Taxpayers From Operation of Income Tax Payment Laws of More Th
- § 48-7-125 — Application of Article to Short Taxable Years
- § 48-7-126 — Assessable Penalties and Interest
- § 48-7-127 — Other Violations of Article; Penalties
- § 48-7-128 — Withholding Tax on Sale or Transfer of Real Property and Associated Tangible Personal Property by No
- § 48-7-129 — Withholding Tax on Distributions to Nonresident Members of Partnerships, Subchapter
- § 48-7-140 — Prohibition of Local Income Taxes
- § 48-7-160 — Purposes
- § 48-7-161 — Definitions
- § 48-7-162 — Collection Remedy Additional
- § 48-7-162.1 — Submission of Debts Through Administrative Office of the Courts
- § 48-7-163 — Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Adminis
- § 48-7-164 — Procedure for Setoffs and Notification of Taxpayers; Certification of Debts; Transfer of Refunds to
- § 48-7-165 — Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Is
- § 48-7-165.1 — Hearing; Final Determination of Debt
- § 48-7-166 — Final Determination of Debt Due; Transfer From Escrow Account to Credit of Debtor's Account of Debt
- § 48-7-167 — Effect of Setoff on Refund
- § 48-7-169 — Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations
- § 48-7-170 — Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies;
- § 48-8-81 — Creation of Special Districts
- § 48-8-82 — Authorization of Counties and Municipalities to Impose Joint Sales and Use Tax; Rate; Applicability
- § 48-8-82.1 — One-Year Increase in Tax Rate
- § 48-8-83 — Special Districts Where Joint Tax to Be Levied
- § 48-8-83.1 — Levying and Collection of Joint Tax to Be Continued
- § 48-8-84 — Resolution by Governing Authorities of Counties and Municipalities in Special Districts Imposing Tax
- § 48-8-86 — Adoption of Resolution Imposing Tax by Governing Authorities of County and Municipality; Time; Effec
- § 48-8-85 — Referendum Election to Decide Imposition of Tax; Procedure; Resolution; Call for Election; Publicati
- § 48-8-87 — Administration and Collection of Tax by Commissioner; Applicability of Article 1 of This Chapter; Fi
- § 48-8-88 — Required Information on Sales Tax Returns; Purpose
- § 48-8-89.2 — Distribution of Tax Proceeds Upon Qualified Municipality Ceasing to Be Qualified
- § 48-8-89 — Distribution and Use of Proceeds; Certificate Specifying Percentage of Proceeds for Each Political S
- § 48-8-89.1 — Procedure for Certifying Additional Qualified Municipalities; Issuance of New Distribution Certifica
- § 48-8-89.3 — Levy of Tax in Certain Special Districts; Distribution of Proceeds to Qualified Municipality
- § 48-8-90 — Crediting of Tax Paid by Purchaser in Another Tax Jurisdiction; Payment of Difference Between Lesser
- § 48-8-91 — Condition Precedent to Authority to Impose Tax Following First Year of Imposition; Annual Adjustment
- § 48-8-92 — Referendum Election to Decide Discontinuing Imposition of Tax; Procedure; Resolution; Call for Elect
- § 48-8-93 — Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Con
- § 48-8-94 — Taxability of Building and Construction Materials Sold or Used Under Contract Entered Into Prior to
- § 48-8-95 — Authorization of Commissioner to Promulgate Rules and Regulations
- § 48-8-160 — Short Title
- § 48-8-96 — Taxation of Property in Consolidated Governments; Change in Tax Rates
- § 48-8-161 — Definitions
- § 48-8-162 — Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States
- § 48-8-163 — Effect Upon Other Statutory Provisions
- § 48-8-164 — Purpose
- § 48-8-165 — Benefit is to the State; No Individual Right to Challenge or Contest Application
- § 48-8-166 — Certified Service Provider As Agent of Seller; Responsibility for Proper Functioning of Automated Sy
- § 48-8-167 — Member of Streamlined Sales Tax Governing Board
- § 48-8-200 — Definitions
- § 48-8-201 — Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap o
- § 48-8-202 — Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot
- § 48-8-204 — Administration and Collection of Tax; Deduction
- § 48-8-203 — Imposition of Tax Following Approval; Termination of Tax
- § 48-8-205 — Identification of Location of Retail Establishment When Submitting Sales and Use Tax Return
- § 48-8-206 — Disbursement of Proceeds
- § 48-8-207 — Payment of Tax on Personal Property in Another Local Tax Jurisdiction; Collection of Difference
- § 48-8-208 — No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality
- § 48-8-209 — No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax
- § 48-8-210 — Commissioner Authorized to Issue Rules and Regulations
- § 48-8-211 — Impact on Other Taxes
- § 48-8-212 — Utilization of Tax Proceeds by Municipality; Record Keeping; Use for General Obligation Debt
- § 48-8-260 — Definitions
- § 48-8-261 — Creation of Special Districts; Imposition of Taxes
- § 48-7-168 — Priority of Department Over Claimant Agencies for Collection by Setoff
- § 48-8-262 — Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required
- § 48-8-263 — Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt
- § 48-8-264 — Timing of Tax
- § 48-8-266 — Required Information on Sales Tax Return
- § 48-8-265 — Administration and Collection of Tax
- § 48-8-267 — Procedure for Disbursement of Proceeds From Taxation
- § 48-8-268 — Impact of Tax Upon Other Funding and Budgeting Considerations
- § 48-8-269 — Exemption From Taxation
- § 48-8-269.1 — Credit for Other Taxes Paid in Calculating Taxes Due
- § 48-8-269.2 — Delivery Outside of Geographical Area
- § 48-8-269.3 — Commissioner's Authority to Promulgate Rules and Regulations
- § 48-8-269.4 — Impact on Other Taxes
- § 48-8-269.5 — Accounting Required; Record-Keeping Requirements
- § 48-8-269.6 — Annual Publication of Report
- § 48-8-270 — Short Title
- § 48-8-271 — Definitions
- § 48-8-272 — Purpose of Article; Legislative Findings
- § 48-8-273 — Tourism Attractions Agreements; Execution; 10-Year Term; Sales and Use Tax Refund; Administrative Re
- § 48-8-274 — Standards for Filing Tourism Attraction Project Applications; Analysis of Projects by Independent Co
- § 48-8-275 — Authority of Department of Community Affairs to Enter Into Agreements With Approved Companies; Requi
- § 48-8-276 — Compliance Subject to Review by Department of Community Affairs; Failure to Abide by Terms of Agreem
- § 48-8-277 — Transfer of Rights, Duties, and Obligations to Successor Company
- § 48-8-278 — Article Inapplicable to Sales Tax Levied for Educational Purposes
- § 48-9-1 — Short Title
- § 48-9-2 — Definitions
- § 48-9-3 — Levy of Excise Tax; Rate; Taxation of Motor Fuels Not Commonly Sold or Measured by Gallon; Rate; Pro
- § 48-9-4 — Requirement of Distributor's License; Validity and Nonassignability; Application; Procedure; Content
- § 48-9-5 — Licensing As Distributors of Fuel Oils, Compressed Petroleum Gas, or Special Fuel Persons Having Bot
- § 48-9-6 — Licensing of Sellers and Consumers of Aviation Gasoline As Aviation Gasoline Dealers; Application; C
- § 48-9-7 — Discontinuance, Sale, or Transfer of Distributor's Operations; Notice to Commissioner; Time; Content
- § 48-9-8 — Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Dis
- § 48-9-9 — Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; R
- § 48-9-10 — Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons
- § 48-9-10.1 — Refunds of Sales and Use Taxes to Credit Card Issuers
- § 48-9-11 — Falsely Swearing on Application for Refund of Gasoline Tax Under Code § 48-9-10; Penalty
- § 48-9-12 — Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection
- § 48-9-13 — Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Fili
- § 48-9-14 — Second Motor Fuel Tax; Rate; Exemptions; Applicability of Article 1 of Chapter 8 of This Title
- § 48-9-15 — Officers Required to Assist in Enforcing Article; Powers
- § 48-9-16 — Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to Fil
- § 48-9-18 — Operation Without Distributor's License; Assessment of Penalty in Lieu of Taxes
- § 48-9-17 — Violations of Article; Penalties
- § 48-9-19 — Cooperative Agreements With Other States
- § 48-9-20 — Temporary Exemption of Motor Fuels From State Sales and Use Tax, Excise Tax, and Second Motor Fuel T
- § 48-9-30 — Definitions
- § 48-9-31 — Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax
- § 48-9-32 — Payment of Road Tax; Time; Calculation on Amount of Motor Fuel Used in State; Formula
- § 48-9-33 — Reports of Motor Carriers; Time; Exemption
- § 48-9-34 — Joint Reports by Passenger Motor Carriers; Basis of Calculation of Taxes Due; Liability; Contents of
- § 48-9-35 — Credit Against Road Tax for Payment of Motor Fuel Tax; Evidence of Payments; Subsequent Application
- § 48-9-36 — Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applic
- § 48-9-37 — Lessee and Lessor of Motor Vehicles As Motor Carriers; Determination of Status; Primary Liability; E
- § 48-9-38 — Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Te
- § 48-9-39 — Violation of Code § 48-9-38; Penalty
- § 48-9-40 — Keeping and Preservation of Records; Inspection; Estimate of Amount of Road Tax Due; Prima-Facie Evi
- § 48-9-41 — Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Proce
- § 48-9-42 — Secretary of State As Agent of Nonresident Motor Carriers for Service of Process or Notice
- § 48-9-43 — Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers
- § 48-9-44 — Powers of Revenue Agents in Enforcement of Article
- § 48-9-45 — Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other P
- § 48-9-46 — Making False Statement for Purpose of Obtaining Credit, Refund, or Reduction of Liability for Tax Im
- § 48-10-1 — Through 48-10-16
- § 48-11-1 — Definitions
- § 48-11-2 — Excise Tax; Rate on Tobacco Products; Retail Selling Price Before Addition of Tax; Exemptions; Colle
- § 48-11-3 — Collection of Tax by Stamps; Sale At Discount to Distributors; Basis of Discount Percentage; Alterna
- § 48-11-4 — Licensing of Persons Engaged in Tobacco Business; Initial and Annual Fees; Suspension and Revocation
- § 48-11-5 — Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; E
- § 48-11-6 — Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals
- § 48-11-7 — Execution of Bonds by Distributor; Surety
- § 48-11-8 — Prohibition of Sale or Possession of Unstamped Tobacco Products; Distributors to Affix Stamps or Oth
- § 48-11-10 — Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carrier
- § 48-11-9 — Seizure As Contraband of Unstamped Tobacco Products; Exceptions; Sale At Public Auction; Procedure;
- § 48-11-11 — Records of Distributors and Dealers; Stock of Tobacco Products; Inspection by Commissioner and Agent
- § 48-11-12 — Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of In
- § 48-11-13 — Tax on Persons Having Tobacco Products on Which Tax Under Code § 48-11-2 Not Paid; Rate; Exemptions
- § 48-11-15 — Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco Products Unfit for S
- § 48-11-14 — Registration, Reports, and Tax Payments of Persons Acquiring Tobacco Products Subject to Tax Under C
- § 48-11-16 — Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellat
- § 48-11-17 — Amount of Unpaid Tax As Lien Against Property of Violators; Seizure and Sale; Recording of Lien
- § 48-11-18 — Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Comm
- § 48-11-20 — Venue As to Violations of Chapter; Commissioner's Certificate As Prima-Facie Evidence
- § 48-11-19 — Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following A
- § 48-11-21 — Jurisdiction of Superior Courts of Criminal Violations of Chapter
- § 48-11-22 — Transportation of Unstamped Tobacco Products; Requirement of Invoices or Delivery Tickets; Contents;
- § 48-11-23 — Transporting Tobacco Products in Violation of Code § 48-11-22; Penalty
- § 48-11-23.1 — Additional Requirements on the Sale of Tobacco Products; Seizure and Forfeiture of Contraband; Revoc
- § 48-11-24 — Penalties for Possession of Unstamped Tobacco Products; Penalty for Operation of Unlicensed Business
- § 48-11-25 — Violations of Chapter; Penalties
- § 48-11-26 — Failure to File Report or Filing False Report Required by Chapter; Penalty
- § 48-11-27 — False Entries on Invoices or Records Pursuant to Chapter; Penalty
- § 48-11-28 — Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tamperi
- § 48-11-29 — Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty
- § 48-11-30 — Penalty for Sale or Possession of Counterfeit Cigarettes
- § 48-12-1 — Elimination of Estate Taxes and Returns; Prior Taxable Years Not Applicable
- § 48-12-1.1 — Exception for Estates With Dates of Death in Years for Which a Federal Tax Credit for State Death Ta
- § 48-12-3 — Nonresident Decedents Owning Real Property or Personal Property Having Business Situs in State; Fili
- § 48-12-2 — Filing Duplicate of Federal Estate Tax Return; Payment of State Estate Tax Equal to Federal Credit;
- § 48-12-5 — Untimely Filing of Duplicate Return of Decedent's Estate; Assessment of Estate for State Estate Tax;
- § 48-12-4 — Extension of Time for Filing Duplicate Return; Limit; Application; Extension for Payment of Tax; App
- § 48-12-6 — Failure to Pay Timely Tax Assessed or Failure to Pay Tax on or Before Filing; Issuance of Execution;
- § 48-13-2 — Prohibition of Export Tax on State Products
- § 48-13-4 — Prohibition of Tax on Activities Involving Air Commerce; Exceptions
- § 48-13-3 — Prohibition of Capitation Tax; Exception
- § 48-13-5 — Definitions
- § 48-13-8 — Imposition of Regulatory Fees by Counties and Municipalities on Businesses and Practitioners of Prof
- § 48-13-6 — Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions
- § 48-13-7 — Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions
- § 48-13-9 — Limitation on Authority of Local Government to Impose Regulatory Fee; Examples of Those Which May Be
- § 48-13-9.1 — Civil Action; Attorney's Fees
- § 48-13-10.1 — Restriction on Authority of Counties and Municipalities to Impose Business License Fee or Occupation
- § 48-13-12 — Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product
- § 48-13-11 — Prohibited Criteria or Methods in Determining Amount of Occupation Tax
- § 48-13-10 — Determining Amount of Occupation Tax; Criteria for Classification of Businesses and Practitioners; A
- § 48-13-13 — Prohibitions on Occupation Tax Levies by Local Governments
- § 48-13-16 — Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local G
- § 48-13-15 — Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allo
- § 48-13-14 — Levy on Business or Practitioner With Location or Office in More Than One Jurisdiction; Methods of A
- § 48-13-17 — Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Bro
- § 48-13-18 — Levy by Municipalities of Occupation Taxes on Licensed Businesses, Trades, and Professions; Limitati
- § 48-13-19 — Limitation on Levy of Employment Taxes by Municipalities; Exception
- § 48-13-21 — Penalty for Failure to Pay Tax or Fee; Time; Amount; Interest and Administrative Fees
- § 48-13-20 — Time for Payment of Fees and Taxes
- § 48-13-20.1 — Localities Levying Occupation Tax or Regulatory Fee to Collect Certain Information From Taxpayers; A
- § 48-13-22 — Amount of Tax Due From Businesses Commenced on or After July 1
- § 48-13-23 — Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational
- § 48-13-25 — Effect of Entry of Nulla Bona on Right of Defaulting Taxpayer to Collect Fees for Services Rendered
- § 48-13-24 — Census Governing Amount of Tax or License Fee to Be Paid
- § 48-13-26 — Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected
- § 48-13-27 — Ordinances and Resolutions to Be in Compliance With Amended Article
- § 48-13-28 — Disposition of Increase in Occupation Tax Revenue; Public Hearings
- § 48-13-31 — Registration of Nonresident Contractors; Minimum Contract Price; Reports With Respect to Liability;
- § 48-13-29 — Compliance by Counties and Municipalities With Provisions; Electronic or Mail Application Process; P
- § 48-13-32 — Bonds; Procedure; Condition Precedent to Commencing Work; Amount; Blanket or Master Bonds; Amount; R
- § 48-13-33 — Injunction to Prevent Execution of Contract Pending Compliance With Registration and Bond Requiremen
- § 48-13-34 — Release of Bonds; Completion of Contract and Certification From Commissioner of Labor; Automatic Rel
- § 48-13-37 — Preclusion of Right to Bring Action for Payment on Contract by Contractor in Violation of Article
- § 48-13-35 — Appointment of Secretary of State by Nonresident Contractor As Agent for Service of Process; Time; E
- § 48-13-36 — Actions; Venue; Service and Return of Summons; Procedure; Record Book Kept by Secretary of State; Co
- § 48-13-38 — Violations of Article; Penalty
- § 48-13-50 — Purpose
- § 48-13-50.1 — Creation of Special Districts
- § 48-13-50.3 — Additional Tax Imposed by Innkeepers; Forms for Reporting; Use of Funds From Additional Taxes; Provi
- § 48-13-50.2 — Definitions
- § 48-13-52 — Allowance of Percentage of Tax Collected As Deduction to Person Reporting and Paying Tax; Effect of
- § 48-13-53 — Procedures
- § 48-13-51 — County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions,
- § 48-13-53.1 — Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of P
- § 48-13-53.2 — Innkeepers and Taxes
- § 48-13-53.3 — Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax
- § 48-13-53.4 — Records and Books
- § 48-13-53.5 — Assessments
- § 48-13-53.6 — Unpaid Tax
- § 48-13-54 — Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Colle
- § 48-13-55 — Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on
- § 48-13-56 — Annual Report to Department of Community Affairs
- § 48-13-56.1 — Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; E
- § 48-13-57 — Provisions Applying to Taxes
- § 48-13-58 — Penalties Added to Tax for Failure to Pay
- § 48-13-58.1 — Criminal Penalties for Failure to Make Return or Pay Taxes.
- § 48-13-59 — Failure to Collect Taxes; Punishment
- § 48-13-61 — Failure to Furnish Return; Punishment
- § 48-13-60 — Unlawful Returns; Punishment
- § 48-13-62 — Failure to Keep and Open Records; Punishment
- § 48-13-63 — Other Violations; Punishment
- § 48-13-70 — Definition
- § 48-13-71 — Organizations and Companies Exempt From Corporate Net Worth Tax
- § 48-13-72 — Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property i
- § 48-13-73 — Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months
- § 48-13-74 — Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True N
- § 48-13-75 — Apportionment of Net Worth of Foreign Corporation; Formula; Determination of Receipts Derived From B
- § 48-13-76 — Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determin
- § 48-13-77 — Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Inc
- § 48-13-78 — Period for Payment of Tax; Effect
- § 48-13-79 — Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest
- § 48-13-90 — Legislative Purpose and Intent
- § 48-13-91 — Definitions
- § 48-13-92 — Special Districts
- § 48-13-93 — Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose
- § 48-13-94 — Reimbursement for Persons Collecting Tax
- § 48-13-95 — Local Powers and Procedures
- § 48-13-97 — Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting
- § 48-13-96 — Auditor's Report
- § 48-13-110 — Definitions
- § 48-13-111 — Creation of Special Districts
- § 48-13-112 — Levy and Collection of Excise Tax on Sale or Use of Energy
- § 48-13-113 — Notice of Meeting to Determine Levy
- § 48-13-114 — Adoption of Ordinance Levying Excise Tax Within Special District
- § 48-13-115 — Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement
- § 48-13-116 — Imposition of Excise Tax; Effective Date; Limitations
- § 48-13-117 — Procedures for Manner of Payment and Collection; Assessment; Claim for Refund of Taxes Paid; Conting
- § 48-13-118 — Separate Revenue Schedule Required
- § 48-13-119 — Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability
- § 48-13-120 — Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return
- § 48-13-121 — Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Ope
- § 48-13-122 — Authority to Waive Penalties
- § 48-13-123 — Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest
- § 48-13-124 — Willful Failure to Collect Tax; Misdemeanor; Punishment
- § 48-13-125 — False or Fraudulent Return; Penalty
- § 48-13-126 — Failure or Refusal to Furnish Return; Punishment
- § 48-13-127 — Willful Failure to Keep Records or Open Records to Inspection; Punishment
- § 48-13-128 — Violation of Article; Punishment
- § 48-13-130 — Definitions
- § 48-13-131 — Excise Tax Imposed; Rate of Taxation; Payment
- § 48-13-132 — Civil Penalty for Violations
- § 48-13-133 — Promulgation of Rules and Regulations
- § 48-14-1 — Grants to Counties Containing More Than 20,000 Acres of State-Owned Land Not Subject to Taxation; Li
- § 48-14-3 — Distribution of Funds Appropriated to Counties for Public Road Construction and Maintenance; Submiss
- § 48-14-4 — Annual Grant to Counties With 20,000 or More Acres of Unimproved Real Estate Owned by Department of
- § 48-15-1 — No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Author
- § 48-15-2 — Definitions
- § 48-15-3 — Imposition of Tax
- § 48-15-4 — Exemption
- § 48-15-5 — Calculation of Tax
- § 48-15-6 — Tax Rates
- § 48-15-8 — Enforcement and Administration of Chapter
- § 48-15-7 — Time of Payment of Tax; Report Forms
- § 48-15-9 — Assessment and Collection of Tax
- § 48-15-10 — Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statist
- § 48-15-11 — Forfeiture Law Not Superseded by Chapter
- § 48-16-2 — Short Title
- § 48-16-1 — Legislative Findings, Declarations, and Intent
- § 48-16-3 — Definitions
- § 48-16-4 — Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms
- § 48-16-5 — Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Install
- § 48-16-6 — To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation;
- § 48-16-7 — Interest on Installment Agreements; Interest on Refunded or Credited Overpayments
- § 48-16-8 — Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of
- § 48-16-9 — Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds
- § 48-16-10 — Imposition of Cost of Collection Fee After Amnesty Period Expires
- § 48-16-11 — Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Int
- § 48-16-12 — Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpo
- § 48-17-1 — Through 48-17-17. Redesignated.
- § 48-18-1 — Through 48-18-9