O.C.G.A.
O.C.G.A.

O.C.G.A. § 10-1-665 (2019)

Definitions

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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As used in this part, the term:

(1) “Commissioner” means the state revenue commissioner.

(2) “Department” means the Department of Revenue.

History

Code 1981, § 10-1-665, enacted by Ga.

L. 1993, p. 1585, § 2; Ga. L. 2003, p. 445, § 2; Ga. L. 2005, p. 334, § 4-4/HB 501.