Georgia Code - Revenue and Taxation - Title 48

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This title shall be known and may be cited as the 'Georgia Public Revenue Code.' ...

As used in this title, the term: (1) 'Agency' means any department, commission, institution, office, or officer of this state. (2) 'Aircraft' ...

Every form of tax document or other tax-related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective ...

(a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an ...

(a) It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own ...

(a) It shall be unlawful for any person, willfully and with intent to defraud the state, to: (1) File any return, report, protest, or claim ...

(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud ...

(a) As used in this Code section, the term 'computer software' means any program or routine, or any set of one or more programs or routines, which are ...

(a) This Code section shall be known and may be cited as the 'Taxpayer Bill of Rights.' (b) The commissioner shall, as soon as practicable, ...

The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall ...

(a) The office of state revenue commissioner is created. (b) The commissioner shall be appointed by the Governor with the consent of the Senate and ...

Reserved. ...

(a) No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration or termination of his ...

(a) There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law and in any other ...

(a) The commissioner shall establish by executive order such units within the department as he deems proper for its administration and shall designate persons to be directors and ...

(a) As used in this Code section, the term 'return information' means any information secured by the commissioner incident to the administration of any tax. ...

(a) The commissioner shall: (1) Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of raising ...

(a) In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner or any agent designated ...

The commissioner is authorized and empowered, subject to the law provided in such cases, to act in the name and in behalf of this state to institute any ...

The commissioner is authorized to negotiate and contract with the governing authority of any county or municipality for the purpose of arranging for the collection by the commissioner ...

(a) When license fees are incidentally collected in connection with regulatory activities of some agency or department of the state government other than the Department of Revenue and ...

(a) The commissioner shall have the power to make and publish reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of ...

The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may ...

The commissioner shall have an official seal of such device as he shall select, subject to the approval of the Governor. Any certificate or other legal document or ...

(a) Except as otherwise provided in this Code section, information secured by the commissioner incident to the administration of any tax shall be confidential and privileged. Neither the ...

Notwithstanding any other provision of law to the contrary, confidential taxpayer information or records with respect to which the taxpayer has granted express written authorization to the commissioner ...

(a) The commissioner and each tax receiver, tax collector, and tax commissioner of this state, at his discretion, may furnish to the tax officials of any other state, ...

Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit, officer, or employee of ...

(a) There is established a board composed of the commissioner, the state auditor, and the executive director of the State Properties Commission. (b) The board ...

(a) The commissioner or his or her designee shall be authorized to settle and compromise any proposed tax assessment, any final tax assessment, or any tax fi. fa., ...

(a) It is the intent of the General Assembly that the state revenue commissioner shall have total responsibility for the administration of the laws of the state relating ...

(a) Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license laws or regulations of ...

Except as otherwise provided in Code Section 48-2-32, all taxes imposed by this title or any other revenue or license law shall be paid in lawful money of ...

(a) The commissioner may receive in payment of taxes and license fees personal, company, certified, treasureŕs, and cashieŕs checks and bank, postal, and express money orders to the ...

(a) The commissioner and his agents and employees, upon request, shall give receipts for all sums collected by the commissioner or the department, except when the sums are ...

(a) Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without giving an official receipt ...

(a) A taxpayer shall be refunded any and all taxes or fees which are determined to have been erroneously or illegally assessed and collected from such taxpayer under ...

If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or taxable services without the payment ...

The commissioner may grant, upon written request, a reasonable extension of time for filing returns, declarations, or other documents required under state revenue laws whenever, in the reasonable ...

In any case in which any return, report, or other information is not filed or made available to the commissioner as required by law, the commissioner may proceed ...

(a) Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable either with the return ...

When the date prescribed by or imposed pursuant to law for the making of any return, the filing of any paper or document, or the payment of any ...

Except as otherwise expressly provided by law, taxes owed the state or any local taxing jurisdiction shall bear interest at the rate of 1 percent per month from ...

The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he ...

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from ...

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever ...

(a) In any instance in which any person willfully fails to file a report, return, or other information required by law or willfully fails to pay the commissioner ...

(a)(1) In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or license fee shall become ...

Any taxpayer may contest any proposed assessment or license fee made or determined by the commissioner by filing with the commissioner a written protest at any time within ...

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 ...

If the commissioner ascertains that the return of any taxpayer (or dealer pursuant to Article 1 of Chapter 8 of this title) contains mistaken, false, or fraudulent statements ...

(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed by this title may be assessed at any time. ...

(a) The commissioner´s assessments shall not be reviewed except by the procedure provided in this chapter. No trial court shall have jurisdiction of proceedings to question the assessments, ...

(a) If the commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his property from the state, to conceal himself or ...

(a) Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of any limited liability partnership ...

If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, ...

In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their ...

The commissioner is authorized to charge to the taxpayeŕs account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System ...

(a) All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. ...

(a) Except as otherwise provided in this Code section, liens for all taxes due the state or any county or municipality in the state shall arise as of ...

A sale of property under legal process shall not divest the state of its tax liens. ...

(a) The commissioner, upon the taxpayer´s providing security sufficient to protect the state´s interest and with the consent of the Attorney General, may release some or all of ...

(a) Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the superior court of the county ...

(a) No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or ...

(a) All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all ...

The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state. ...

It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It ...

(a)(1) Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or ...

The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in ...

(a) It shall be unlawful for any person to: (1) With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue ...

The commissioner may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state. The execution shall be directed to ...

An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer ...

(a) The tax collector or tax commissioner shall issue executions for nonpayment of taxes collectable by him at any time after 30 days have elapsed since giving notice ...

If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the ...

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. ...

If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county ...

(a) Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place. ...

(a) Except as provided in subsection (b) of this Code section, when a properly issued tax execution is lost or destroyed, an alias tax execution may be issued ...

All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of ...

(a) Whenever any real estate is levied upon by the sheriff for taxes, it shall be the sheriff´s duty before proceeding to advertise the property for sale as ...

The form of the notice required by Code Section 48-3-9 to be given by the sheriff to the record owner of the property and the owner of each ...

Reserved. ...

(a) When any tax collector or tax commissioner can find no property belonging to a defendant on which to levy any tax execution in his hands, he shall ...

(a) When an execution for state taxes remains unsatisfied and an entry of nulla bona has been duly entered on the execution within the immediately preceding 30 day ...

(a) When a defendant in fi. fa. under Code Section 48-3-13 maintains no known residence, place of business, or agent to receive service in this state other than ...

Upon the trial of the action provided for in Code Section 48-3-13 or 48-3-14, which shall be without a jury unless a written demand for jury trial is ...

If the respondent in an action provided for in Code Section 48-3-13 or 48-3-14 does not appear in answer to the rule, the superior court shall ascertain for ...

The order provided for in Code Section 48-3-16 shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear ...

When action is required to be taken by the commissioner, it shall be sufficient compliance with this chapter if the action is done by his deputy or his ...

Reserved. ...

All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section 48-2-40 ...

All state, county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from: (1) The date ...

(a) This Code section shall apply only to real property ad valorem taxes which are due in an amount of less than $5.00. (b) Any ...

All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions ...

An entry of nulla bona on a state tax execution, prescribed as a condition precedent to the filing of a petition to reduce the execution to judgment, shall ...

In order to preserve public funds and to limit efforts to collect debts or obligations barred by the statute of limitations, the commissioner is authorized to develop appropriate ...

When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or ...

When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money ...

No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall ...

(a) It is unlawful for any person knowingly and willfully to obstruct or hinder the commissioner or his authorized representatives in the levy of a state tax execution. ...

An entry of satisfaction shall be made on the execution docket as soon as reasonably possible after a tax execution has been fully satisfied. ...

The commissioner may publish in the media or on the Internet for public access any or all information with respect to executions issued for the collection of any ...

(a) Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised and sold in the same ...

When property which has not actually been returned by anyone is assessed for taxes, the tax collector or tax commissioner shall issue an execution against the property as ...

The tax collector or tax commissioner may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the ...

One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated ...

If there is any excess after paying taxes, costs, and all expenses of a sale, the tax commissioner or tax collector may file an interpleader action in superior ...

The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary ...

The officer selling property at a tax sale shall have the authority to put purchasers in possession of land sold under tax fi. fas., as in other cases. ...

(a) The governing authority of any county may purchase and hold in its official capacity any real property offered for sale by virtue of tax executions, except that ...

(a) When real property sold under and by virtue of tax executions is successfully bid on by the governing authority of a county, the owner of such property ...

(a) The governing authority of any county may purchase and hold in its official capacity any personal property offered for sale by virtue of tax executions, except that ...

Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, ...

If the property is redeemed by a creditor of the defendant in fi. fa. who has no lien, the creditor shall have a claim against the property for ...

The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to ...

When property has been redeemed, the effect of the redemption shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., ...

(a) In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., which deed shall ...

(a) After 12 months from the date of a tax sale, the purchaser at the sale or his heirs, successors, or assigns may terminate, foreclose, divest, and forever ...

(a) The notice provided for in Code Section 48-4-45 shall be written or printed, or written in part and printed in part, and shall be in substantially the ...

(a) After notice to foreclose the right of redemption as provided for in this article has been given, no action shall be filed, allowed, sanctioned, or maintained for ...

(a) A title under a tax deed properly executed at a valid and legal sale prior to July 1, 1989, shall ripen by prescription after a period of ...

As used in this article, the term: (1) 'Agreement' means: (A) An interlocal cooperation agreement entered into by the parties pursuant to ...

(a) One or more cities and the county containing such cities may enter into an interlocal cooperation agreement, or a consolidated government may adopt a resolution, for the ...

(a) The authority shall be governed by a board composed in such a manner as to provide two members to represent each party: two appointed by the mayor ...

(a) The authority shall hold in its own name, for the benefit of the parties, all properties conveyed to it by the parties, all tax delinquent properties acquired ...

(a) If any party obtains a judgment for taxes against a tax delinquent property within the party county, any of the party cities, or the boundaries of the ...

The authority may foreclose the right of redemption to the property conveyed to the authority pursuant to a tax sale conducted in accordance with Article 1 of this ...

The General Assembly finds that the nonpayment of ad valorem taxes by property owners effectively shifts a greater tax burden to property owners willing and able to pay ...

(a) In addition to any other rights and remedies provided under state law for the enforcement of tax liens by the State of Georgia and its counties and ...

As used in this article, the term: (1) 'Interested party' means: (A) Those parties having an interest in the property as revealed ...

(a) After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due and thereby delinquent, a ...

(a) The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any ...

(a) At any point prior to the moment of the sale, any interested party may redeem the property from the sale by payment of the redemption amount. Payment ...

(a) Following the hearing and order of the superior court in accordance with Code Section 48-4-79, a sale of the property shall be advertised and conducted on the ...

The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized ...

As used in this chapter, the term: (1) 'Current use value' of bona fide conservation use property means the amount a knowledgeable buyer would pay ...

All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as ...

Except as prohibited by the Constitution and laws of the United States, all property owned or possessed in this state by a corporation organized under the laws of ...

(a) Foreign merchandise in transit shall acquire no situs so as to become subject to ad valorem taxation by political subdivisions of this state in which the port ...

All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter. ...

(a) Except as otherwise provided in this Code section, taxable tangible property shall be assessed at 40 percent of its fair market value and shall be taxed on ...

(a) For purposes of this article, 'tangible real property which is devoted to "bona fide agricultural purposes"': (1) Is tangible real property, the primary use ...

(a)(1) For the purposes of this article, 'rehabilitated historic property' means tangible real property which: (A) Qualifies for listing on the Georgia Register of Historic ...

(a)(1) For the purposes of this Code section, 'landmark historic property' means tangible real property which: (A) Has been listed on the National Register of ...

(a) For purposes of this article, the term 'bona fide conservation use property' means property described in and meeting the requirements of paragraph (1) or (2) of this ...

(a) Standing timber shall be assessed for ad valorem taxation only once and such assessment shall be made following its harvest or sale as provided for in this ...

(a)(1) For the purposes of this Code section, 'brownfield property' means tangible real property where: (A) There has been a release of hazardous waste, hazardous ...

The levy for state taxation shall be made by the Governor with the assistance of the commissioner. Each year, as soon as the value of the taxable property ...

Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants ...

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be ...

Unless otherwise provided by law, all: (1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of ...

Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where ...

Reserved. ...

A nonresident person, all persons who return property for a nonresident, and the nonresident´s property located in this state shall be liable for the taxes on the property. ...

(a) All improved and unimproved real property in this state which is subject to taxation shall be returned in person or by mail by the person owning the ...

(a) All real property and tangible personal property shall be returned for taxation and subject to taxation as provided in this Code section where such property is located ...

(a) Any person who conducts a business enterprise upon real property, which is not taxable in the county in which the person resides or in which the person´s ...

(a)(1) If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county, the county claiming ...

(a) Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes on January 1 and ...

(a) Each return of taxable property shall be signed by or for the person responsible for filing the return and shall contain or be verified by the following ...

(a)(1) Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation ...

Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, ...

(a) It shall be unlawful for any tax receiver or tax commissioner to fail to: (1) Have returned for taxation all property required by law to ...

(a)(1) The governing authority of each county and of each municipal corporation is authorized to provide by appropriate resolution or ordinance for the collection and payment of ad ...

(a) All resident and nonresident persons who are required or directed by law to return any property for taxation to a tax commissioner or tax receiver shall pay ...

The owner or the holder of any equity, lien, or interest in or on property returned or assessed with other property for taxes shall be allowed to pay ...

The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this state between the date ...

Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes ...

(a) Except as otherwise provided in Code Section 53-7-91, taxes shall be paid before any other debt, lien, or claim of any kind. The property returned, the property ...

(a) Before the superior court has jurisdiction to entertain any civil action, appeal, or affidavit of illegality filed under this title by any aggrieved taxpayer concerning liability for ...

Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to the contrary, a member of the armed forces of the United States serving outside the continental United States ...

(a) As used in this Code section, the term: (1) 'Developer' means a person constructing a development. (2) 'Development' or 'development property' ...

(a) As used in this Code section, the term: (1) 'Levying authority' means a county, a municipality, or a consolidated city-county governing authority or other ...

(a) As used in this Code section, the term: (1) 'Ad valorem tax' or 'property tax' means a tax imposed upon the assessed value of ...

Reserved. ...

As used in this part, the term: (1) 'Applicant' means: (A) A married individual living with his spouse; (B) ...

(a) The following property shall be exempt from all ad valorem property taxes in this state: (1)(A) Except as provided in this paragraph, all public ...

(a) As used in this Code section, the term: (1) 'Family owned farm entity' means a family corporation, a family partnership, a family general partnership, ...

All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, ...

(a) It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which the tax due does ...

Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the ...

The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad valorem taxation for state, ...

(a)(1) An applicant seeking a homestead exemption as provided in Code Section 48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall file a written application and ...

(a) The application for the homestead exemption shall be furnished by the commissioner not later than February 1 of each year to the tax receiver or tax commissioner ...

(a) Article VII, Section II, Paragraph IV of the Constitution of the State of Georgia ratified in 1982 continued in effect as statutory law, until otherwise provided for ...

(a) For purposes of this Code section, the term: (1) 'Ad valorem taxes' means all state ad valorem taxes and all county ad valorem taxes ...

(a) As used in this Code section, the term 'disabled veteran' means: (1) A wartime veteran who was discharged under honorable conditions and who has ...

(a) Any person, firm, or corporation seeking an exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing ...

(a) As used in this Code section, the term: (1) 'Destined for shipment to a final destination outside this state' includes that portion or percentage ...

(a) The official receiving an application for homestead exemption shall determine the eligibility of the applicant to claim the exemption and, whether the application is approved or disapproved, ...

The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be ...

(a) This Code section shall govern the procedure for returning and claiming homestead exemptions which are created by or pursuant to local laws or constitutional amendments which were ...

(a) It shall be unlawful for any person to: (1) Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50; ...

(a) The homestead of each resident of each independent school district and of each county school district within this state who is 62 years of age or older ...

(a) Any person who is a citizen and resident of Georgia and who is an unremarried surviving spouse of a member of the armed forces of the United ...

(a) It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to age, income, or otherwise. ...

(a) The exemptions granted to the homestead pursuant to this part shall extend to and shall apply to those properties the legal title to which is vested in ...

(a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June ...

Each bill for ad valorem taxes on real property other than property required to be returned to the commissioner shall contain or be accompanied by a notice in ...

This part shall be known and may be cited as the 'Tax Deferral for the Elderly Act.' ...

As used in this part, the term: (1) 'Gross household income' means all income, for all individuals residing within the homestead, from whatever source derived ...

(a) Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem ...

(a) As an alternative to the tax deferral authorized by Code Section 48-5-72, any individual aged 62 or older residing within any county of this state having a ...

No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72: (1) If the total amount of deferred taxes and interest plus ...

(a) The application for deferral shall be made upon a form prescribed by the department and furnished by the appropriate tax official. The application form shall advise the ...

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40. (b) ...

(a) The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and ...

Each year, at the time the tax bills are mailed, the appropriate tax official shall notify each property owner to whom a homestead tax deferral has been previously ...

(a) In the event that there is a change in use of tax-deferred property so that the owner is no longer entitled to a homestead exemption for the ...

(a) All or part of the deferred taxes and accrued interest may be paid at any time to the appropriate tax official by: (1) The ...

When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property ...

If any holder of a deed to secure debt or any mortgagee elects to pay the taxes of an applicant who qualifies for and receives a tax deferral, ...

Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement ...

Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property. ...

(a) The following penalties shall be imposed on any person who willfully files information required under Code Sections 48-5-72, 48-5-72.1, and 48-5-78 which is incorrect: ...

Reserved. ...

Reserved. ...

Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required ...

(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or ...

It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by law; ...

(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the ...

The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take ...

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act,' an appropriate form or forms for use on a ...

The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by ...

Reserved. ...

Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in ...

Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing ...

Reserved. ...

Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil ...

(a) Tax collectors and tax commissioners shall give bond and security for 40 percent of the state tax supposed to be due from the county for the year ...

Upon submission, each bond for county taxes required by Code Section 48-5-122 must be approved by the governing authority of the county, filed in the governing authority´s office, ...

(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, ...

(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the ...

(a) No tax collector or tax commissioner shall collect any county taxes until the bond required by Code Section 48-5-122 is given. If a tax collector or tax ...

(a)(1) It shall be the responsibility of each county tax collector or tax commissioner in this state who has never served in such office prior to January 1, ...

(a) It shall be the duty of the tax collector to: (1) Collect diligently and pay promptly the funds allowed the state by law and ...

When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect ...

(a) In all counties of this state having a population of 550,000 or more according to the United States decennial census of 1950 or any future such census ...

(a) The insolvent lists of a tax collector or tax commissioner shall be allowed only by the county governing authority upon a return of the tax execution with ...

In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much ...

When the tax collector or tax commissioner has his insolvent list credited, it shall be the duty of the county governing authority allowing the list to retain a ...

When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and ...

Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go ...

The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners ...

If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless ...

Reserved. ...

(a) Tax collectors and tax commissioners, upon the written consent of the sheriff of the county involved, may be ex officio sheriffs insofar as to enable them to ...

The costs of all advertisements of property to be sold under tax execution by a sheriff, or tax collector or tax commissioner acting as an ex officio sheriff, ...

(a) Each tax collector and tax commissioner shall keep a record in the form of a cashbook in which he shall record all items of cash collected for ...

(a) It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article. ...

(a) It shall be the duty of the tax collector or tax commissioner to render annually to the county governing authority an account of his official actions respecting ...

(a) The tax collector or tax commissioner, sheriff, and constables in each county having a population of 30,000 or more shall each week pay over to the proper ...

(a) The tax collector or tax commissioner in each county having a population of 30,000 or more shall make a weekly report to the governing authority of the ...

(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least ...

The commissioner shall have prepared and shall furnish the several tax collectors and tax commissioners suitable forms on which to make their reports. ...

If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the ...

(a) No tax commissioner or tax collector shall be personally liable for unpaid checks or money orders received in payment of taxes and license fees when: ...

(a) The governing authority of each county, municipality, and other political subdivision of the state may enter into a contract for a lock box system with any bank ...

(a)(1) Except as otherwise expressly provided for by law, ad valorem taxes due the state or any county remaining unpaid on December 20 in each year shall bear ...

Reserved. ...

(a) The governing authority of any county, with the approval of the tax collector or tax commissioner, may provide by resolution that all taxes due the state or ...

All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes ...

The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall ...

(a) On December 20 in each year each tax collector or tax commissioner shall furnish to the commissioner and to the county governing authority, upon the request of ...

Annually on or before April 20, unless the time is extended by the commissioner for cause which the commissioner deems sufficient, each tax collector or tax commissioner shall ...

If any tax collector or tax commissioner fails to submit his account for settlement by April 20 or within such further time, not exceeding four months, as is ...

The surety on the bond of the tax collector or tax commissioner shall also have the right to report the failure to account for the default alleged by ...

If a tax collector, tax commissioner, or his sureties are held liable on proceedings by citation, on appeal, or in any other action for having failed by reason ...

Neither a tax collector, tax commissioner, nor his surety shall be liable for failure to collect any state, county, or other taxes from delinquent taxpayers if he or ...

(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is ...

Reserved. ...

(a) Each tax collector or tax commissioner shall keep an execution docket. On December 20 in each year, unless further time is allowed as provided by law, he ...

For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such ...

(a) Tax collectors shall be allowed a fee of 50¢ for issuing a tax execution. (b) No tax collector, sheriff, or constable shall receive costs on ...

(a) In case a tax collector or tax commissioner has been succeeded in office by another person, a list of the uncollected items of tax appearing in the ...

It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to ...

(a)  The commissions to be allowed to each tax receiver and tax collector of state and county taxes shall be as provided in the following schedule: ...

In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted ...

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner´s receipt ...

(a) Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of ...

In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for ...

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax ...

If any tax collector or tax commissioner fails to settle his accounts with the commissioner as provided by law, the commissioner shall issue execution against the tax collector ...

(a) All executions and other process against tax collectors, tax receivers, and tax commissioners shall be directed to all and singular the sheriffs of the state and shall ...

(a) Whenever the commissioner issues an execution against any defaulting tax collector or tax commissioner and the sureties on his official bond, as set forth in Code Section ...

The Governor may vacate the commissions of defaulting tax collectors or tax commissioners or of tax receivers failing or refusing to do their duty, to give bond, or ...

(a) If a tax receiver or tax commissioner fails to have his digest completed and deposited by August 1 in each year, unless excused by provisions of law ...

(a) County tax receivers, tax collectors, and tax commissioners shall be elected by the voters of their respective counties at the time and in the manner provided by ...

(a) Except as otherwise provided in Code Section 48-5-212, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the ...

(a) Except as otherwise provided in Code Section 48-5-128.1, the tax receiver, tax collector, or tax commissioner of any county shall be authorized to appoint a chief deputy ...

County taxes may be levied and collected for the following public purposes: (1) To pay the expenses of administration of the county government; ...

Reserved. ...

All taxes levied for county purposes shall be assessed upon the tax commissioner´s or tax receiver´s books for each year and shall be collected by the tax commissioner ...

Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax commissioner, or tax collector, ...

The tax commissioners and tax collectors shall be subject to the same fines and forfeitures for any default or improper conduct relating to county property taxes as are ...

The governing authority of each county, in allowing the tax commissioner or tax collector his commissions for collecting the taxes levied in the county, shall aggregate the taxes ...

A taxpayer who has a portion of real property extending into more than one county may pay all property taxes due on the property to the tax collector ...

(a) The governing authority of each county may compel all persons and their heirs and personal representatives who have in their possession any county money collected for any ...

If execution as provided in subsection (b) of Code Section 48-5-238 issues for an amount greater than the amount due or if the defendant denies on oath owing ...

This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody of the county money. ...

(a) In all cases where a person has been overtaxed or claims for any reason that taxes should be credited or refunded, the county governing authority may hear ...

(a) Upon written approval by the governing authority of the county in accordance with subsection (c) of this Code section, the tax collector or tax commissioner may waive, ...

It is the purpose and intent of this part to: (1) Create, provide, and require a comprehensive system for the equalization of taxes on real ...

For the purpose of administering this part, the counties of this state are placed in the following classes: (1) Class I — Counties having less ...

(a) Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section 48-5-260 by: (1) Employing a full-time appraiser; ...

(a) Qualifications. (1) The commissioner shall establish, and the state merit system may review, the qualifications and rate of compensation for each appraiser grade. ...

(a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the ...

The chief appraiser, other members of the county property appraisal staff, and members of the county board of tax assessors may go upon property outside of buildings, posted ...

(a) Contiguous Class I counties may join together and contract to create a joint county property appraisal staff. Under any such contract, the parcels of real property within ...

(a) The chief appraiser shall submit a certified list of assessments for all taxable property within the county to the county board of tax assessors. The list shall ...

(a) An amount which is equal to one-half of the total compensation payable to the minimum staff in all of the counties, as determined by the commissioner with ...

(a) The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the continuing education of experienced ...

(a) Subject to the limitations contained in Chapter 2 of this title, the commissioner may promulgate rules and regulations specifically regarding this part, including, but not limited to, ...

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act,' and maintain an appropriate procedural manual for use by ...

The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other systems relating to property ...

The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the ...

(a) As used in this Code section, the term: (1) 'Assessment ratio' means the fractional relationship between the assessed value and the fair market value ...

This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county ...

(a) There is established a county board of tax assessors in each of the several counties of this state. (b) Except as provided in Code ...

(a) No individual shall serve as a member of the county board of tax assessors who: (1) Is less than 21 years of age; ...

(a) No member of a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time he holds such office. ...

Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform ...

Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the ...

(a) Each member of the county board of tax assessors appointed to such office on and after July 1, 1996, shall be appointed by the county governing authority ...

(a) The county governing authority may, upon adoption of a resolution, request that a performance review of the county board of tax assessors be conducted. Such resolution shall ...

Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the county board of tax ...

The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver or tax commissioner is ...

(a) Each county board of tax assessors shall elect one of its members to serve as chairman for each tax year. The election of a chairman shall be ...

(a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in the county for the ...

Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to ...

(a)(1) Except as otherwise provided in paragraph (2) of this subsection, the county board of tax assessors may issue subpoenas for the attendance of witnesses and may subpoena ...

(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to personal property may be ...

(a) Except as provided in subsection (b) of this Code section, not later than April 11 in each year the tax receiver or tax commissioner of each county ...

Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 1 of each year, except ...

If a tax receiver or tax commissioner makes a mistake in his digest which is not corrected by the county board of tax assessors or county board of ...

(a) The commissioner shall not be required to disapprove or withhold approval of the digest of any county solely because appeals have been filed or arbitrations demanded on ...

(a) The county board of tax assessors may provide, pursuant to rules or regulations promulgated by the board and consistent with this article, the manner of ascertaining the ...

(a) Method of giving notice to taxpayer of changes made in such taxpayer´s return. Each county board of tax assessors may meet at any time to receive and ...

(a) The tax commissioner shall annually prepare and maintain a brochure or other publication describing the exemptions and preferential assessments available to the taxpayers of the county along ...

Whenever, pursuant to this part, any notice, subpoena, or writing is required to be given or served, the notice, subpoena, or writing may be served by any sheriff, ...

It is not the intention or the purpose of this part to repeal any law enacted prior to January 1, 1980, granting to any county board of tax ...

Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302 through 48-5-308 regarding appointment, terms of office, vacancies, removals, qualifications, or compensation of members of county boards of ...

(a) The governing authority of a county whose digest has not been approved by the commissioner may petition the superior court of the county for an order authorizing ...

(a) Establishment. (1) There is established in each county of the state a county board of equalization to consist of three members and three alternate members ...

Reserved. ...

Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner. ...

(a)(1) All records of the county board of tax assessors which consist of materials other than the return obtained from or furnished by an ad valorem taxpayer shall ...

(a) The commissioner may make loans to counties or, if sufficient funds are not available for loans, may contract with counties for the payment specified, as an aid ...

All funds appropriated to the department for the purpose of making loans to counties to aid in defraying the cost of property valuation and equalization programs for ad ...

It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within ...

As used in this article, the term: (1) 'Assessment bias' means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical method, ...

(a) The commissioner shall carefully examine the tax digests of the counties filed in his office. Each digest for a county in a digest review year shall be ...

(a) The commissioner shall by regulation establish the digest evaluation cycles for each of the counties in this state giving weight to the number of taxable parcels in ...

(a) The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform and equalized if the ...

(a) If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values of property are not ...

(a)(1) Upon the determination by the commissioner that a county tax digest is in proper form, that the property therein that is under appeal is within the limits ...

(a)(1) If a county tax digest for its preceding digest review year was conditionally approved and the commissioner conditionally approves the digest for the next subsequent digest review ...

Reserved. ...

(a) The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of the digest by the ...

Reserved. ...

Reserved. ...

(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt ...

The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the ...

Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect to any matter concerning ...

Not later than January 20, 1990, and not later than the twentieth day of January of each year thereafter, the commissioner shall submit to the Finance and Public ...

Every municipality may levy and collect municipal taxes upon all taxable property within the limits of the municipality to provide for financial assistance to its development authority or ...

Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems. ...

(a) The provisions of any municipal charter to the contrary notwithstanding, in determining the fair market value of property within their respective tax jurisdictions for purposes of ad ...

Except as otherwise provided in Code Section 48-5-7, the board of tax assessors in each municipality which has such a board pursuant to the municipal charter shall use ...

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for ...

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car ...

No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of ...

Whenever the owners of land abutting on any street or sidewalk petition to have the street or sidewalk improved and the state or any of its political subdivisions ...

Each municipality may enforce the collection of any amount due or to become due for paving streets or alleys, laying sewers and drains, or cleaning or repairing privy ...

(a) The time, place, and manner of the sale of real and personal property for taxes due municipalities shall be the same as that provided by law for ...

(a) Any county and any municipality wholly or partially located within such county may contract, subject to approval by the tax commissioner of the county, for the tax ...

(a) When any finance officer or other person authorized to collect the taxes due any municipality can find no property of the defendant on which to levy a ...

Nothing contained in this article shall be construed to apply to any county unless application to counties is expressly provided in a particular provision of this article. ...

(a) Each county and municipality may refund to taxpayers any and all taxes and license fees which are determined to have been erroneously or illegally assessed and collected ...

(a) Whenever the governing authority of any county or municipality determines that because of unusual conditions it is impractical to expend the funds raised by taxation for the ...

The governing authority of each county may levy and collect taxes for educational purposes in such amounts as the county governing authority shall determine. Amounts collected from such ...

Each county board of education shall annually recommend to the county governing authority the rate of levy to be made for taxes for the support and maintenance of ...

(a) All real and personal property including, but not limited to, franchises belonging to a public utility which is required to make its returns to the commissioner, when ...

Reserved. ...

(a) The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article VIII, Section VI, Paragraph ...

(a) Each municipality authorized by law to maintain an independent school system may support and maintain the public common schools within the independent school system by levy of ...

As used in this article, the term 'special franchise' means: (1) Every right and privilege exercised within this state and granted to any person by ...

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article ...

On or before March 1 in each year, each person holding, or owning, and exercising any special franchise within the state shall make a special return as of ...

(a) In arriving at a proposed assessment, the commissioner shall not be bound to accept the valuation fixed for a special franchise in the return made but shall ...

(a) In the case of any special franchise exercised beyond the limits of one county, municipality, or school district, the return provided for in this article shall show, ...

(a) The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid by a taxpayer in ...

As used in this article, the term: (1) 'Antique or hobby or special interest motor vehicle' means a motor vehicle which is 25 years old ...

(a) For the purposes of ad valorem taxation, motor vehicles are classified as a separate and distinct class of tangible property. Such class of tangible property shall be ...

(a)(1)(A) For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax commissioners a uniform evaluation ...

(a) As used in this Code section, the term: (1) 'Georgia fleet mileage ratio' means a fraction, the numerator of which is the total miles ...

Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority ...

(a)(1) Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims a homestead exemption or, if no such ...

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority ...

The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority ...

(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and mobile homes by the ...

(a) The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the time the regular digest ...

The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment necessary to implement this ...

Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the ad valorem tax, and ...

Every owner of a motor vehicle or a mobile home, in addition to the ad valorem tax due on the motor vehicle or mobile home, shall be liable ...

Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any ...

All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such ...

Vans and buses owned by religious groups and used exclusively for the purpose of maintaining and operating exempt properties owned by such groups or for the exclusive purpose ...

(a) Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad ...

(a) For the purpose of this Code section, the term 'dealer' means any person who is engaged in the business of selling motor vehicles at retail and who ...

(a)(1) Except as provided in paragraph (2) of this subsection, every owner of a motor vehicle subject to taxation under this article shall be required to return the ...

The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return of that motor vehicle ...

All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the ...

When a motor vehicle is purchased from a seller who is required to return the motor vehicle for ad valorem taxation in a county other than the county ...

Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor ...

A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of Georgia and on which such disabled veteran actually places the ...

(a) As used in this Code section, the term 'prisoners of war' shall have the same meaning as provided for in subsection (a) of Code Section 40-2-73, as ...

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and ...

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Medal of Honor and ...

(a) As used in this Code section, the term 'veterans organization' means any organization or association chartered by the Congress of the United States which is exempt from ...

Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax ...

Reserved. ...

(a) Each year every owner of a mobile home subject to taxation under this article shall obtain on or before May 1 from the tax collector or tax ...

(a)(1) It shall be unlawful to fail to attach and display on a mobile home the decal as required by Code Section 48-5-492. (2) Any ...

Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on ...

When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser´s ...

As used in this part, the term: (1) 'Construction purposes' does not include mining activities or the transportation of materials used in or produced by ...

Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January 1 of any year ...

(a) As used in this Code section the term: (1) 'Dealer' means any person who is engaged in the business of selling farm equipment at ...

(a) As used in this Code section, the term: (1) 'Aircraft' means any vehicle which is self-propelled and which is capable of flight. ...

As used in this article, the term: (1) 'Dealer' means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at ...

(a) The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505. (b) The provisions ...

(a) Except as provided in subsections (b) and (c) of this Code section, every heavy-duty equipment motor vehicle owned in this state by a natural person or other ...

If the nature of the dealer´s business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment ...

Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code ...

The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article. ...

As used in this article, the term: (1) 'Chief executive officer' means the owner, president, general manager, or agent having control of a public utility´s ...

(a) The chief executive officer of each public utility shall be required to make an annual tax return of all property located in this state to the commissioner. ...

(a) If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any ...

(a) If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the ...

Reserved. ...

Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner under this article or ...

Reserved. ...

Reserved. ...

(a) Any person owning, leasing, furnishing, or operating any kind of railroad cars on any railroad in this state shall be deemed a railroad equipment company. Every railroad ...

A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the ...

(a) The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company´s property in each of the counties and municipalities of ...

Reserved. ...

Reserved. ...

(a) At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located ...

As used in this article, the term: (1) 'Operated,' 'operating,' or 'operation' means landings or takeoffs of aircraft by any airline company. ...

(a) Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or before March 1 in ...

The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, ...

The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of each type or model ...

Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a ...

The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner ...

The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the ...

There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of 10¢ for each additional ...

(a) The tax imposed by Code Section 48-6-1 shall not apply to: (1) Any instrument or writing given to secure a debt; ...

The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the person for whose use ...

(a) It is the intent of the General Assembly that the tax imposed by this article be paid to the clerk of the superior court or his or ...

(a) Each clerk of the superior court shall be responsible for collecting the tax provided in this article. Each clerk may affix certificates to the deeds, instruments, or ...

Within 60 days of the end of each calendar year, the clerk of the superior court shall file with the commissioner a report showing the total amount of ...

(a) In any case in which the clerk of superior court erroneously or illegally collects the tax imposed by this article and remits the tax to the commissioner, ...

At least once every 30 days, all revenues derived from the tax imposed by this article shall be distributed among the state and municipalities in which the real ...

(a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail ...

(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax. ...

Reserved. ...

As used in this article, the term: (1) 'Collecting officer' means the clerk of the superior court of the county; provided, however, that in each ...

Every holder of a long-term note secured by real estate shall, within 90 days from the date of the instrument executed to secure the note, record the security ...

(a)(1) Upon payment of the correct tax as disclosed from the information recited on the face of the security instrument, the collecting officer shall enter upon or attach ...

Reserved. ...

(a) The tax required by this article to be paid on instruments securing long-term notes secured by real estate shall be exclusive of all other taxes on the ...

(a) No tax other than as provided for in this article shall be required to be paid on any instrument which is an extension, transfer, assignment, modification, or ...

Every instrument conveying, encumbering, or creating a lien upon real estate shall set forth in words and figures the correct amount of the note secured by the instrument ...

(a) It shall be unlawful for any person willfully to violate Code Section 48-6-66. (b) Any person who violates Code Section 48-6-66 shall be guilty of ...

Any seller of real estate who retains title to the real estate as security for the purchase price and who does not convey title to the purchaser or ...

(a) If any instrument required to be recorded by this article conveys, encumbers, or creates a lien upon real property located in more than one county, the tax ...

Every resident holder of an instrument securing a long-term note secured by real property located outside of this state including, but not limited to, domestic corporations and foreign ...

The commissioner upon his own motion or upon the written request of one or more holders of instruments securing notes secured by real property shall render publicly and ...

(a) The intangible recording tax imposed by Code Section 48-6-61 upon instruments securing long-term notes secured by real property shall be collected by the collecting officer of each ...

Each collecting officer shall make a report to the commissioner by the tenth day of each month on forms prescribed by the commissioner of all sums collected and ...

All revenues derived from the intangible recording tax imposed by this article including, but not limited to, revenues from any imposition of the tax upon intangible trust property ...

In the event the collecting officer required to collect the tax imposed by Code Section 48-6-61 is temporarily absent from said officer´s office for reasons of health, vacation, ...

(a) If a taxpayer files with the collecting officer at the time of payment of tax as provided in Code Section 48-6-61 a written protest in duplicate of ...

(a) Failure to pay the tax levied by this article shall constitute a bar to the collection by any action, foreclosure, the exercise of any power of sale, ...

As used in this article, the term: (1) 'Bank' means any financial institution chartered under the laws of any state or under the laws of ...

Except as is otherwise provided in this title, depository financial institutions shall be subject to all forms of state and local taxation in the same manner and to ...

Domestic international banking facilities operating in this state pursuant to Article 5A of Chapter 1 of Title 7, the 'Domestic International Banking Facility Act,' and engaging only in ...

Reserved. ...

(a) Municipalities and counties may each levy and collect a business license tax from depository financial institutions having an office located within their respective jurisdiction at a rate ...

All moneyed capital in the hands of individual citizens of this state coming into competition with the business of national banks shall be subject to taxation at the ...

(a) There is imposed a special state occupation tax on each depository financial institution that conducts business or owns property in this state. The rate of this tax ...

No depository financial institution shall be deprived of the benefit of any exemption, deduction, or credit authorized by law as a consequence of its election to file otherwise ...

Except as otherwise provided by law, credit unions organized under the provisions of Chapter 1 of Title 7, the 'Financial Institutions Code of Georgia,' shall be subject to ...

It is the intent of the General Assembly of the State of Georgia that depository financial institutions shall be taxed in the same manner and to the same ...

The General Assembly finds and determines that all residents of this state make contributions to the general fund of this state through their payment of the several state ...

As used in this chapter, the term 'dependent' means: (1) The taxpayer; (2) The spouse of the taxpayer; and (3) ...

(a) Except as otherwise provided in subsection (e) of this Code section, each resident taxpayer who files an individual income tax return for a taxable year and who ...

It is the intention of the General Assembly in enacting this article to exercise its full and complete power to tax the retail purchase, retail sale, rental, storage, ...

As used in this article, the term: (1) 'Business' means any activity engaged in by any person or caused to be engaged in by any ...

The sales and use taxes levied or imposed by this article shall not apply to: (1) Sales to the United States government, this state, any county ...

(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from ...

The use tax shall not apply to livestock, livestock products, poultry, poultry products, farm products, and agricultural products produced by the farmer and used by him and the ...

(a) For the purposes of this Code section, the term 'agricultural commodity' means horticultural, poultry, and farm products and livestock and livestock products. (b) Each agricultural ...

(a) Except as otherwise authorized by the General Assembly, no county, municipality, school district, or other political subdivision of this state shall impose, levy, or collect a gross ...

(a) It shall be unlawful for any dealer to fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents ...

(a) It shall be unlawful for any dealer required by this article to make, render, sign, or verify any return to make a false or fraudulent return with ...

(a) It shall be unlawful for any dealer subject to this article to fail or refuse to furnish any return required to be made by this article or ...

(a) It shall be unlawful for any dealer subject to this article to fail to keep records or to fail to open the records to inspection as required ...

(a) It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided. (b) Any ...

(a) With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination of its books, records, ...

(a) For purposes of this Code section, the terms and corresponding definitions set forth in 4 U.S.C. Section 124 shall apply. In addition, as used in this Code ...

(a) As used in this Code section, the term 'state agency' means any authority, board, department, instrumentality, institution, agency, or other unit of state government. The term 'state ...

(a) There is levied and imposed a tax on the retail purchase, retail sale, rental, storage, use, or consumption of tangible personal property and on the services described ...

Except as otherwise provided in Code Section 48-8-30, the commissioner may prepare suitable brackets of prices for the collection of the tax imposed by this article. The use ...

The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the cost price at the time ...

Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States, the dealer shall collect ...

(a) Every dealer making sales within or outside the state of tangible personal property for distribution, storage, use, or other consumption in this state shall collect the tax ...

Each dealer shall add the amount of the tax imposed under this article, as far as practicable, to the sale price or charge. The tax shall be a ...

No person engaged in making retail sales shall advertise or represent to the public in any manner directly or indirectly that he will absorb all or any part ...

(a) It shall be unlawful for any person to violate Code Section 48-8-36. (b) Any person who violates Code Section 48-8-36 shall be guilty of a ...

(a) All gross sales of a retailer are subject to the tax imposed by this article until the contrary is established. The burden of proving that a sale ...

(a) If a purchaser who gives a certificate stating that property is purchased for resale makes any use of the property other than retention, demonstration, or display while ...

If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate commingles these goods with other fungible goods not so ...

If the issue of taxability under this article is raised in any case, the person raising the issue shall furnish the Attorney General with a copy of the ...

(a) This article shall not apply with respect to the use, consumption, distribution, or storage of tangible personal property in this state upon which a like tax equal ...

When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to ...

When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax ...

(a) Any person taxable under this article having both cash and credit sales may report the sales on either the cash or accrual basis of accounting. Each election ...

If any dealer liable for any tax, interest, or penalty imposed by this article sells out his business or stock of goods or equipment or quits the business, ...

In the event any dealer is delinquent in the payment of the tax imposed by this article, the commissioner may give notice of the amount of the delinquency ...

(a) It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47. (b) Any person who violates Code Section 48-8-46 or 48-8-47 shall ...

(a) Each dealer, on or before the twentieth day of each month, shall transmit returns to the commissioner showing the gross sales and purchases arising from all sales ...

(a) As used in this Code section, the term 'affiliated entity' means with respect to any corporation, sole proprietorship, partnership, limited partnership, enterprise, franchise, association, trust, joint venture, ...

(a)(1) The commissioner may, for good cause, extend the time for making any returns required under this article for not more than 30 days. (2) ...

(a)(1) Each dealer required to make a return and pay any tax under this article shall keep and preserve: (A) Suitable records of the sales ...

Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for ...

(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 ...

(a) If any dealer required to make and file a return under this article fails to submit the return within the time required or submits a return which ...

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, ...

(a) The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent or chronically in default ...

(a)(1) As used in this subsection, the term 'return allowance' means the amount of the sales price or cost price refunded by the dealer to the purchaser in ...

(a)(1) Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate ...

(a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section ...

Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption ...

Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon ...

(a) Each person who orally, in writing, or by purchase order contracts to furnish tangible personal property and to perform services under the contract within this state shall ...

The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49. ...

(a) For the purpose of this Code section, the term 'processes of law' means any notice, demand, proposed assessment, final assessment, direction, ruling, or order issued by the ...

When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to ...

(a) As used in this Code section, the term 'authorized recipient' means the state, special districts, counties, or municipalities, or any combination thereof, as determined by general law, ...

As used in this article, the term 'qualified municipality' means only those incorporated municipalities which impose a tax other than the tax authorized by this article and which ...

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The ...

When the imposition of a joint county and municipal sales and use tax is authorized according to the procedures provided in this article within a special district, the ...

Effective January 1, 1980, the joint tax provided in Code Section 48-8-82 shall be levied in each special district in which prior to January 1, 1980, a joint ...

If the imposition of the tax provided for in Code Section 48-8-82 is to be levied pursuant to Code Section 48-8-83, the governing authority of the county whose ...

(a) Whenever the governing authority of any county or qualified municipality located wholly or partially within a special district in which a joint county and municipal sales and ...

If the imposition of the tax provided in Code Section 48-8-82 is approved in a referendum election as provided by Code Section 48-8-85, the governing authority of the ...

The tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of each county whose geographical boundary is ...

Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected ...

(a) The proceeds of the tax collected by the commissioner in each special district under this article shall be disbursed as soon as practicable after collection as follows: ...

(a) If there exists within any special district in which the tax authorized by this article is imposed a qualified municipality which was not a qualified municipality on ...

If the commissioner determines that a qualified municipality entitled to receive tax proceeds under this article has ceased to be a qualified municipality, he shall thereafter distribute the ...

(a) Notwithstanding any other provision of this article to the contrary, the tax provided for in Code Section 48-8-82 shall be levied in any special district in which: ...

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state ...

(a) As a condition precedent for authority to levy the tax or to collect any proceeds from the tax authorized by this article for the year following the ...

(a) Whenever the governing authority of any county or qualified municipality located wholly or partially within a special district in which the tax authorized by this article is ...

No tax provided for in Code Section 48-8-82 shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at ...

(a) As used in this Code section, the term 'building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, ...

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the ...

(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities in which consolidated government homestead property (exclusive of improvements) ...

This article shall be known and may be cited as the 'Homestead Option Sales and Use Tax Act.' ...

As used in this article, the term: (1) 'Ad valorem taxes for county purposes' means any and all ad valorem taxes for county maintenance and ...

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. ...

(a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district wishes to submit to the electors of the special ...

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state ...

(a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district in which the sales and use tax authorized by ...

(a) As used in this Code section, the term 'building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, ...

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the ...

(2) 'County-wide project' means a capital outlay project or projects as defined in paragraph (1) of this Code section of the county for the use or benefit of ...

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. ...

(a) Prior to the issuance of the call for the referendum and prior to the vote of a county governing authority within a special district to impose the ...

(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions of this Code section shall control over ...

(a) If the imposition of the tax is approved at the special election, the tax shall be imposed on the first day of the next succeeding calendar quarter ...

A tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and benefit of the county and qualified municipalities within ...

Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected ...

(a) The proceeds of the tax collected by the commissioner in each county within a special district under this part shall be disbursed as soon as practicable after ...

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state ...

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a ...

(a) As used in this Code section, the term 'building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, ...

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the ...

Except as provided in Code Section 48-8-6, the tax authorized by this part shall be in addition to any other local sales and use tax. Except as provided ...

(a)(1) The proceeds received from the tax authorized by this part shall be used by the county and qualified municipalities within the special district receiving proceeds of the ...

The governing authority of the county and the governing authority of each municipality receiving any proceeds from the tax under this part or under Article 4 of this ...

This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General ...

Except as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the Constitution of Georgia, the sales tax for educational purposes which may be levied by ...

If general obligation debt is to be issued in conjunction with the imposition of the sales tax for educational purposes authorized by Article VIII, Section VI, Paragraph IV ...

The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless ...

This article shall be known and may be cited as the 'Uniform Sales and Use Tax Administration Act.' ...

As used in this article, the term: (1) 'Agreement' means the Streamlined Sales and Use Tax Agreement. (2) 'Certified automated system' means ...

The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration ...

No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement ...

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states ...

(a) The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member ...

(a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use ...

As used in this article, the term: (1) 'Building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of ...

(a)(1) In any county in which the provisions of paragraph (2) of subsection (b) of Code Section 48-8-6 will be applicable if the tax under Part 1 of ...

(a) A municipal governing authority voting to impose the tax authorized by this article shall notify the municipal election superintendent by forwarding to the superintendent a copy of ...

(a)(1) If the imposition of the tax is approved by referendum, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins ...

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the municipality imposing the tax. Such ...

Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of ...

The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection as follows: ...

Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state ...

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a ...

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials ...

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the ...

The tax authorized by this article shall be in addition to any other local sales and use tax. The imposition of any other local sales and use tax ...

(a) The proceeds received from the tax authorized by this article shall be used by the municipality exclusively for: (1) Water and sewer projects and ...

This article shall be known and may be cited as the 'Motor Fuel Tax Law.' ...

As used in this article, the term: (.1) 'Agricultural field use' means the use of motor fuel of a type other than gasoline by vehicles ...

(a)(1) An excise tax is imposed at the rate of 7 1/2¢ per gallon on distributors who sell or use motor fuel within this state. It is the ...

(a) It is unlawful for any person to act as a distributor unless the person holds an uncanceled distributor´s license issued by the commissioner. Any license issued under ...

(a) Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as a distributor of that type ...

(a) Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license, the person shall pay ...

(a) When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least ten days prior to ...

(a) For the purpose of determining the amount of tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3, each distributor shall file with the commissioner ...

(a)(1) A report of all deliveries of motor fuel shall be made to the commissioner by: (A) Each of the following companies and carriers transporting motor ...

(a)(1) Retail dealers and persons using gasoline for agricultural purposes are entitled to a refund of motor fuel taxes as provided by this Code section. The right to ...

(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of ...

(a) In addition to his other duties and responsibilities to administer this article, the commissioner is empowered and authorized to do, but is not limited to, the following: ...

(a)(1) Except as otherwise provided in paragraph (2) of this subsection, any assessment for taxes due under this article shall be made within the time limits specified in ...

(a) In addition to the motor fuel tax imposed by Code Section 48-9-3, there is imposed a second motor fuel tax. (b)(1) The motor fuel ...

The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary for the enforcement and ...

(a) When any distributor or other person required to file a report as provided by this article fails to file the report within the time prescribed, he shall ...

(a)(1) With respect to this article, it shall be unlawful for any person to: (A) Refuse or neglect to make any required statement, report, or return; ...

If any person required by this article to hold an uncanceled distributor´s license engages in business in this state as a distributor without such a license, thereby incurring ...

(a) The commissioner may enter into cooperative agreements with other states for exchange of information in administering the tax imposed by this article. No agreement, arrangement, declaration, or ...

As used in this article, the term: (1) 'Motor carrier' means any person who operates or causes to be operated any motor vehicle, as defined ...

A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the ...

For the purposes of making payment of taxes and filing reports pursuant to this article, the year is divided into four quarters of three consecutive months each. The ...

Every motor carrier subject to the road tax imposed by this article shall make to the commissioner on or before the last day of April, July, October, and ...

(a) Two or more motor carriers regularly engaged in the transportation of passengers on through buses and on through tickets in pool service, at their option and with ...

Every motor carrier subject to the road tax shall be entitled to a credit on the tax equivalent to the amount of motor fuel tax imposed by Article ...

(a) Any motor carrier which accrues credits in excess of 2,000 gallons in any quarter under Code Section 48-9-35 shall be entitled to a refund of the credits ...

(a) The lessee of a motor vehicle, but not the lessor of a motor vehicle, shall be deemed a motor carrier for the purposes of this article unless ...

(a) Unless otherwise excluded from the scope of this article, no motor carrier shall operate or cause to be operated in this state any motor vehicle unless and ...

(a) It shall be unlawful for any person to operate or cause to be operated on any highway in this state any motor vehicle that does not carry ...

(a) Every motor carrier shall keep such records as may be necessary for the effective administration of this article and for the reporting and justification of the amount ...

(a)(1) When any motor carrier is in default in the payment of any road taxes due under this article, the commissioner shall assess the road taxes due in ...

The acceptance by a nonresident motor carrier of the rights and privileges conferred by law permitting the operation of motor vehicles on the public highways of this state, ...

The commissioner of public safety shall utilize the personnel of the Department of Public Safety as necessary to assist in enforcing this article. The officers of the Department ...

Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police officer of this state ...

(a) Whenever any motor carrier operates a motor vehicle in violation of the registration provisions of this article, the motor carrier shall be subject to a penalty of ...

(a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for ...

Reserved. ...

As used in this chapter, the term: (1) 'Cigar' means any roll for smoking made wholly or in part of tobacco when the cover of ...

(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, or ...

(a) Except as otherwise provided in this Code section, the taxes imposed by Code Section 48-11-2 shall be collected and paid through the use of stamps. The commissioner ...

(a) No person shall engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, or distributing cigars, cigarettes, or loose or smokeless ...

(a)(1) If the commissioner finds that the collection of the tax imposed by this chapter would be facilitated by such action, the commissioner may authorize any person residing ...

The commissioner may suspend or refuse to renew a license issued to any person under this chapter for violation of any provision of this chapter or of any ...

Each bond required to be filed pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation authorized to engage in ...

(a)(1) No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does not bear the tax ...

(a)(1) Any cigars, cigarettes, or loose or smokeless tobacco found at any place in this state without stamps affixed to them as required by this chapter and any ...

(a) Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner and ...

(a) Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, and loose or smokeless tobacco manufactured, produced, purchased, and sold. The records ...

(a)(1) The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the invoices, books, and records ...

(a) There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, and loose or smokeless tobacco in this state on ...

(a) Before any person acquires cigars, cigarettes, or loose or smokeless tobacco subject to the tax imposed by Code Section 48-11-13, such person shall register with the commissioner ...

The Office of Treasury and Fiscal Services is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, or loose or smokeless tobacco ...

(a) The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with ...

The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, or loose or smokeless tobacco without ...

(a) Any person aggrieved by any action of the commissioner or the commissioneŕs authorized agent may apply to the commissioner, in writing within ten days after the notice ...

(a) Each person appointed by the commissioner as a special agent or enforcement officer of the department for the enforcement of the laws of this state with respect ...

The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate ...

The superior courts of this state shall have jurisdiction of offenses against this chapter which are punishable by fine or imprisonment, or both. ...

(a) Every person who transports upon the public highways, roads, and streets of this state cigars, cigarettes, or loose or smokeless tobacco not stamped or on which tax ...

(a) It shall be unlawful for any person, with intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, or loose or smokeless tobacco in ...

(a) As used in this Code section, the term 'package' means a pack, carton, or container of any kind in which cigarettes or loose or smokeless tobacco is ...

(a) Any person who possesses unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars or loose or smokeless tobacco in violation of this chapter shall be liable ...

(a)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco ...

(a) With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, ...

(a) It shall be unlawful for any person to: (1) Make a false entry upon any invoices or any record relating to the purchase, possession, ...

(a) With respect to this chapter, it shall be unlawful for any person to: (1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the ...

(a) It shall be unlawful for any person to: (1) Knowingly swear to or affirm any false or fraudulent statement with intent to evade the ...

(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure of the product and ...

As used in this chapter, the term 'federal filing date' means the date by which the federal estate tax return must be filed as required by the Internal ...

This chapter shall not apply to any estate with a date of death which occurred in a year for which the Internal Revenue Code does not allow a ...

(a) It shall be the duty of the personal representative of the estate of any individual who dies a resident of this state and whose estate is subject ...

It shall be the duty of the personal representative of the estate of any individual who dies a nonresident of this state but who owns or controls real ...

(a) In addition to the extension authorized by Code Section 48-12-2, the time for filing a duplicate of the federal estate tax return with the commissioner as required ...

When a duplicate return is not timely filed with the commissioner by the personal representative of the estate as required by this chapter, the commissioner may appraise and ...

Whenever the personal representative of any estate fails to pay the amount of tax assessed against the estate, plus interest on the tax, pursuant to Code Section 48-12-5 ...

Reserved. ...

No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale outside the state. ...

No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax. ...

(a) It shall be unlawful for the state or any county, municipality, airport authority, district, or other political subdivision to levy or collect a tax, fee, head charge, ...

As used in this article, the term: (1) 'Administrative fee' means a component of an occupation tax which approximates the reasonable cost of handling and ...

(a) Except as to those businesses and practitioners of professions and occupations excluded by subsection (a) of Code Section 48-13-16 and except as to those persons excluded by ...

(a) The governing authority of each county is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of occupation tax on those businesses ...

(a) Except as to those persons excluded by Code Section 43-12-1, the governing authority of each county is authorized but not required to provide by local ordinance or ...

(a) A local government is authorized to require a business or practitioner of a profession or occupation to pay a regulatory fee only if the local government customarily ...

A civil action to enforce the limitation on regulatory fees set out in Code Section 48-13-9 may be filed after the exhaustion of administrative remedies. The prevailing party ...

(a) In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall classify all businesses or practitioners by the same ...

In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods: ...

For businesses or practitioners with more than one type of service or product, the following classification rules shall apply: (1) Local governments which do not ...

Local governments are not authorized to: (1) Require a business or practitioner to pay more than one occupation tax for each office or location, except ...

(a) In levying occupation tax upon a business or practitioner with a location or office situated in more than one jurisdiction, including businesses or practitioners with one or ...

(a) Except as provided in subsection (c) of this Code section, information on gross receipts received by a business or practitioner of an occupation or profession provided to ...

(a) The following businesses or practitioners shall be excluded from occupation tax, registration fees, or regulatory fees under the provisions of this article but shall be subject to ...

(a) No county or municipal corporation shall levy or collect any fixed amount license, occupation, or professional tax upon real estate brokers, except at the place where any ...

(a) When otherwise authorized by law to levy occupation taxes on businesses, trades, and professions, a municipality shall be permitted to levy the taxes on businesses, trades, and ...

(a) Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within or being employed within ...

(a) All occupation taxes authorized by this chapter, except as otherwise specifically provided, shall be due and payable annually within 30 days following January 1, or such other ...

(a) Should any special, occupation, or sales tax or license fee imposed by this chapter remain due and unpaid for 90 days from the due date of the ...

When any person commences business on or after July 1 in any year, the business or occupation tax for the remaining portion of the year shall be 50 ...

Each person subject to any special or occupation tax who is also licensed by the state shall post the state license in a conspicuous place in the licensee´s ...

In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States decennial census shall govern. ...

When a nulla bona entry has been entered by proper authority upon an execution issued by the tax collector or tax commissioner against any person defaulting on a ...

In addition to the other remedies available to the state, counties, and municipalities for the collection of special taxes, occupation taxes, and regulatory fees due the state, counties, ...

(a) The governing authority of any county or municipal corporation which enacted an ordinance or resolution relating to occupation taxes or regulatory fees pursuant to the provisions of ...

In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold ...

(a) Every county and municipality that requires a permit for the installation, replacement, or improvement of heating, ventilation, air-conditioning, plumbing, or electrical equipment or systems within a building ...

As used in this article, the term 'contractor' means any person engaged in the business of constructing, altering, repairing, dismantling, or demolishing buildings, roads, bridges, viaducts, sewers, water ...

Each nonresident contractor desiring to engage in the business of contracting in this state shall register with the commissioner for each contract when the total contract price or ...

(a) Before entering into the performance of any contract the total price of which or the total compensation to be received by the contractor from which amounts to ...

Each person failing to register as required by this article or failing to execute the required bond before beginning the performance of any contract shall be denied the ...

No bond required under this article shall be released until the contract for which the bond is given has been fully performed and until the commissioner obtains a ...

At the time a contractor registers with the commissioner, the contractor shall make an appointment in writing of the Secretary of State or his successor in office to ...

An action against any contractor pursuant to this article may be brought by the attorney for the commissioner or by the Attorney General on behalf of the Department ...

No contractor who fails to register with the commissioner as required by this article or who fails to comply with any provision of this article shall be entitled ...

(a) It shall be unlawful for any person: (1) Before beginning the performance of any contract, to fail to register as required by this article; ...

It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to ...

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One ...

As used in this article, the term: (1) 'Innkeeper' means any person who is subject to taxation under this article for furnishing for value to ...

(a)(1)(A) The governing authority of each municipality in this state may levy and collect an excise tax upon the furnishing for value to the public of any room ...

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form ...

Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to ...

If any innkeeper liable for any tax, interest, or penalty imposed by this article sells his or her business or quits the business, he or she shall make ...

(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax under ...

(a)(1) The governing authority imposing a tax under this article may, for good cause, extend the time for making any returns required under this article for not more ...

(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the charges ...

Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct. ...

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. ...

Any state park operated under the jurisdiction of the Department of Natural Resources which regularly furnishes for value lodge rooms as well as meals and conference or meeting ...

(a) A charitable trust, or a functionally related business of a charitable trust, which regularly furnishes for value rooms, lodgings, or accommodations shall be subject to local licensure ...

Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department ...

(a)(1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members. (2) The commissioner of community affairs shall appoint ...

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, ...

(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition ...

(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing ...

(a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through ...

(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with ...

(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or ...

(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required ...

(a) It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided. (b) Any ...

As used in this article, the term 'corporation' includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies. ...

The following are exempt from the payment of the tax imposed by this article: (1) Those organizations not organized for pecuniary gain or profit; and ...

In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, ...

(a) The tax imposed by this article shall be based upon corporate net worth according to the following table: Corporations with Net Worth ...

For the purpose of ascertaining the corporate net worth tax imposed by this article, the net worth of the corporation shall be presumed to be the net worth ...

(a) For the purpose of ascertaining the corporate net worth tax imposed on a foreign corporation subject to the tax, the corporation shall be deemed to have employed ...

(a) The corporate net worth tax imposed shall be due on the first day of the tax period. The annual tax period shall be the same as the ...

Each corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the third calendar month ...

The tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the third calendar month beginning with the first calendar ...

(a) Each corporation subject to this article which fails to file timely the returns required by this article shall become liable for a penalty of 10 percent of ...

It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to ...

As used in this article, the term: (1) 'Rental charge' means the total value received by a rental motor vehicle concern for the rental or ...

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One ...

(a)(1) The governing authority of each municipality in this state may levy and collect an excise tax upon the rental charge collected by a rental motor vehicle concern ...

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form ...

The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing ...

As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining ...

(a) Any person collecting the tax under this article having both cash and credit rental charges may report the rental charges on either the cash or accrual basis ...

(a) Each county in which is located land belonging to the state which consists of 20,000 acres and from which the county receives no tax revenue may receive ...

(a) As used in this Code section, the term 'TVA' means the Tennessee Valley Authority. (b) Payments made by the TVA to the state and ...

(a) The funds made available by appropriations of the General Assembly for distribution to the counties to be used exclusively for the construction and maintenance of the public roads ...

(a) As used in this Code section, the term 'department' means the Department of Natural Resources. (b) Each county in which is located 20,000 acres ...

No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision ...

As used in this chapter, the term: (1) 'Commissioner' means the state revenue commissioner. (2) 'Controlled substance' shall have the same meaning ...

(a) There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled ...

Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or ...

For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person´s possession shall be measured by the ...

A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates: (1) On each gram of marijuana, ...

The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to ...

This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner ...

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and ...

(a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or ...

Notwithstanding any provision of this chapter to the contrary, no provision of this chapter shall be deemed to supersede the provisions of Code Section 16-13-49 with respect to ...

The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and ...

This chapter shall be known and may be cited as the 'Property Tax Amnesty Program Act.' ...

As used in this chapter, the term: (1) 'Ad valorem tax' or 'property tax' means any state or local ad valorem tax levied by any ...

(a) Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official collects delinquent taxes indicating ...

(a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed by the administering governing ...

(a) Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: (1) For ad ...

(a) All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period ...

The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority ...

For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property ...

(a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration ...

As used in this chapter, the term: (1) 'Applicant' or 'licensee' means owner as defined in this Code section including an owneŕs officers, directors, shareholders, ...

(a) Every owner, except an owner holding a bona fide coin operated amusement machine solely for personal use or resale, who offers others the opportunity to play for ...

(a) No refund is allowed for a master license except as follows: (1) The owner makes a written request to the commissioner for a refund ...

(a) The commissioner shall not renew a master license for a business under this chapter and shall suspend for any period of time or cancel a master license ...

(a) An applicant or licensee is entitled to at least 30 days´ written notice and, if requested, a hearing in the following instances: (1) After ...

(a) The commissioner shall deliver to the applicant or licensee a written copy of the order refusing an application or renewal application, revoking a master license, or imposing ...

(a) Appeal by an affected person from all actions of the commissioner shall be to the Superior Court of Fulton County or the superior court where the owner ...

Appeal from any final judgment of the superior court may be taken by any party, including the commissioner, in the manner provided for in civil actions generally. ...

(a) Every owner, except an owner holding a coin operated machine solely for personal use or resale, who offers others the opportunity to play for a charge, whether ...

No refund shall be allowed for the annual permit fee assessed on each bona fide coin operated amusement machine registered with the commissioner except as follows: ...

If an owner purchases or receives additional coin operated machines during the calendar year, the $25.00 permit fee shall be paid to the commissioner and the sticker shall ...

(a) The commissioner shall provide for the proper administration of this chapter. The commissioner may initiate investigations, hearings, and take other necessary measures to ensure compliance with the ...

(a) If any owner or operator of any bona fide coin operated amusement machine in this state shall violate any provision of this chapter or any rule and ...

(a) All taxes, fees, penalties, and interest accruing to the State of Georgia under any other provision of this title as it existed prior to January 1, 1993, ...

(a) No business owner or business operator shall derive more than 50 percent of such business owner´s or business operator´s annual income from the business location in which ...