O.C.G.A.
O.C.G.A. § 48-1-1 (2019)
Short title
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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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This title shall be known and may be cited as the “Georgia Public Revenue Code.”
History
Code 1933, § 91A-101, enacted by Ga. L. 1978, p. 309, § 2.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1997–2023 · leading case: Funvestment Grp., LLC v. Crittenden, 317 Ga. 288 (Ga. 2023).
Funvestment Grp., LLC v. Crittenden, 317 Ga. 288 (Ga. 2023). “” Neither the Georgia Public Revenue Code, OCGA § 48-1-1, et seq., nor the statutes regulating COAMs, see OCGA § 50-27-70 et seq.”
City of Atlanta v. City of Coll. Park, 741 S.E.2d 147 (Ga. 2013). “for the levy, assessment, and collection of occupation tax on those businesses and practitioners of professions and occupations which have one or more locations or offices within the corporate limits.”
Chatham Cnty. v. Hussey, 485 S.E.2d 753 (Ga. 1997). “309 (codified at OCGA § 48-1-1 et seq.). 9 Id. at p. 310. 10 Id.”
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