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Georgia Code - Revenue and Taxation - Title 48, Section 48-2-47

Legal Research Home > Atlanta Lawyer > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-2-47

In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall proceed to make a final assessment or to fix a final license fee and shall notify the taxpayer of the amount of the assessment or fee, subject to the right of appeal as provided by law.

Last modified: April 26, 2006