Georgia Code, Title 48, Chapter 2, Article 1 - State Administrative Organization

• § 48-2-1 - Department of Revenue
  The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by...
• § 48-2-2 - Office of State Revenue Commissioner
  (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...
• § 48-2-3 - Eligibility for Office of Commissioner
  Reserved. Repealed by Ga. L. 1983, p. 526, § 1, effective March 15, 1983.
• § 48-2-4 - Eligibility for Elective Office
  (a) No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration...
• § 48-2-5 - Office of Deputy State Revenue Commissioner
  (a) There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law...
• § 48-2-6 - Departmental Organization; Employees; Compensation; Collection of Delinquent Taxes by Contractors
  (a) The commissioner shall establish by executive order such units within the department as he or she deems proper for its administration and shall...
• § 48-2-6.1 - Disclosure of Return Information; Purpose; Confidentiality
  (a) As used in this Code section, the term "return information" means any information secured by the commissioner incident to the administration of any...
• § 48-2-7 - Duties and Powers of Commissioner
  (a) The commissioner shall: (1) Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of...
• § 48-2-8 - Judicial and Investigative Powers of Commissioner
  (a) In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner...
• § 48-2-9 - Powers of Commissioner in Tax Proceedings; Assistance by Attorney General
  The commissioner is authorized and empowered, subject to the law provided in such cases, to act in the name and in behalf of this...
• § 48-2-10 - Collection of Certain Local Taxes by Commissioner
  The commissioner is authorized to negotiate and contract with the governing authority of any county or municipality for the purpose of arranging for the...
• § 48-2-11 - Delegation of Certain Duties
  (a) When license fees are incidentally collected in connection with regulatory activities of some agency or department of the state government other than the...
• § 48-2-12 - Rules and Regulations; Forms
  (a) The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title...
• § 48-2-13 - Oaths and Certifications
  The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to...
• § 48-2-14 - Official Seal
  The commissioner shall have an official seal of such device as he or she shall select, subject to the approval of the Governor.
• § 48-2-15 - Confidential Information
  (a) Except as otherwise provided in this Code section, information secured by the commissioner incident to the administration of any tax shall be confidential...
• § 48-2-15.1 - Disclosure of Confidential Taxpayer Information or Records
  Notwithstanding any other provision of law to the contrary, confidential taxpayer information or records with respect to which the taxpayer has granted express written...
• § 48-2-15.2 - "Ruling" Defined; Regulations Prescribing Guidelines; Precedential Value of Ruling
  (a) As used in this Code section, the term "ruling" means a written determination that is issued to a person by the commissioner pursuant...
• § 48-2-16 - Exchange of Tax Information
  (a) The commissioner and each tax receiver, tax collector, and tax commissioner of this state, at his discretion, may furnish to the tax officials...
• § 48-2-17 - Payment to Office of the State Treasurer
  Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit,...
• § 48-2-18 - State Board of Equalization; Duties
  (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...
• § 48-2-18.1 - Settlement or Compromise of Tax Assessments; Application Fee
  (a) The commissioner or his or her designee shall be authorized to settle and compromise any proposed tax assessment, any final tax assessment, or...
• § 48-2-19 - Modernization and Improvement of Licensing, Registration, Valuation, and Titling Functions; Utilization of Tag and Title Information in Electronic Form
  (a) It is the intent of the General Assembly that the state revenue commissioner shall have total responsibility for the administration of the laws...

Last modified: October 14, 2016