Georgia Code, Title 48, Chapter 1 - General Provisions
- § 48-1-1 - Short Title
This title shall be known and may be cited as the "Georgia Public Revenue Code."
- § 48-1-2 - Definitions
As used in this title, the term: (1) "Agency" means any department, commission, institution, office, or officer of this state. (2) "Aircraft" means any...
- § 48-1-3 - Forms and Filings Prior to January 1, 1980
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...
- § 48-1-4 - Unlawful Exercise by Unauthorized Person of Duties or Functions of Representative of Commissioner or Department; Penalty
(a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties...
- § 48-1-5 - Unlawful Conversion of Funds Collected for Benefit of State; Penalty
(a) It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this...
- § 48-1-6 - Unlawful Filing of False Documents; Omissions; Tax Evasion; Penalty
(a) It shall be unlawful for any person, willfully and with intent to defraud the state, to: (1) File any return, report, protest, or...
- § 48-1-7 - Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty
(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of...
- § 48-1-8 - Computer Software
(a) As used in this Code section, the term "computer software" means any program or routine, or any set of one or more programs...
- § 48-1-9 - Taxpayer Bill of Rights
(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,...
- § 48-1-10 - Economic Incentives to Users of Raw Forest Products
(a) As used in this Code section, the term: (1) "Economic incentive" means any direct price subsidy made available by the state directly to...
Last modified: October 14, 2016