• § 48-5-100 - Election of Tax Receivers; Term of Office; Commission; Vacancy
  Reserved. Repealed by Ga. L. 1985, p. 489, § 1, effective July 1, 1985.
• § 48-5-100.1 - Assumption of Duties by Chief Clerk Upon Death, Resignation, Incapacity, or Inability of Tax Commissioner in Certain Counties; Compensation; Election of New Tax Commissioner
  Repealed by Ga. L. 1994, p. 237, § 2, effective July 1, 1994.
• § 48-5-101 - Oath and Bond for Tax Receivers
  Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition...
• § 48-5-102 - Liability of Tax Receivers and Sureties; Action on Tax Receiver's Bond
  (a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for...
• § 48-5-103 - Duties of Tax Receivers
  It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by...
• § 48-5-104 - Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty
  (a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is...
• § 48-5-105 - Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners
  The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or...
• § 48-5-105.1 - Uniform Tangible Personal Property Tax Forms
  (a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," an appropriate form or forms...
• § 48-5-106 - Time and Manner of Making and Furnishing County Tax Digests
  The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and...
• § 48-5-107 - Form and Size, Binding, and Labeling of Digests
  Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.
• § 48-5-108 - Entry of Returns in Digests
  Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down...
• § 48-5-109 - Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners
  Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit...

Last modified: October 14, 2016