O.C.G.A. § 48-1-10 (2019)

Annotations

Editor’s notes. This Code section formerly pertained to the tax exemption of articles, equipment, and materials at the XXVI Summer Olympiad and the 1996 Atlanta Paralympic games. This Code section was

based on Code 1981, § 48-1-10, enacted by Ga. L. 1995, p. 465, § 1 and was repealed by Ga. L. 1995, p. 465, § 1, effective December 31, 1996. Ga. L. 2010, p. 203, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Georgia Forest Product Fairness Act.’”

CHAPTER 2 STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT Sec.

Article 1 State Administrative Organization Sec.

Department of Revenue. Office of state revenue commissioner. [Reserved] Eligibility for office of commissioner. Eligibility for elective office. Office of deputy state revenue commissioner. Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting. Disclosure of return information; purpose; confidentiality. Duties and powers of commissioner. Judicial and investigative powers of commissioner. Powers of commissioner in tax proceedings; assistance by Attorney General. Collection of certain local taxes by commissioner. Delegation of certain duties. Rules and regulations; forms. Oaths and certifications. Official seal. Confidential and privileged information. Disclosure of confidential taxpayer information or records. Ruling; regulations prescribing guidelines; precedential value of ruling. Exchange of tax information. Payment to Office of the State Treasurer. (For effective date, see note.) State Board of Equalization; duties.

Settlement or compromise of tax assessments; application fee. Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form. Article 2 Administration

Remittances. Currency in which taxes to be paid. Forms of payment. Receipts for taxes. Failure to give official receipt for payment of taxes or license fees; penalty. (For effective date, see note.) Refunds; claims; notice to political subdivision designee. (For effective date, see note.) Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers. (For effective date, see note.) Extension of time for returns. Preparation of delinquent returns. Due date; interest on deferred taxes. Due date for payment or filing on holiday. Rate of interest on past due taxes. Authority to waive interest on unpaid taxes. Nature of penalties. Authority to waive penalties. Willful failure to file return

Sec.

or pay revenue held in trust for state; willful failure to pay ad valorem tax; penalties and interest. Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause. Service of notice of assessment. Procedures for protests. Information considered; final assessment or final license fee. Deficiency assessments; interest. Periods of limitation for assessment of taxes. (For effective date, see note.) Review of assessments; certifications. Jeopardy assessments; collection; bond. Personal liability of corporate officer or employee for tax delinquency. Compelled production of evidence. Action by commissioner to collect unpaid tax. Authorization to charge taxpayer’s account. Attachment; garnishment; levy; judicial sales. Liens for taxes; priority. Effect of judicial sale on state tax lien. Release of property subject to state tax lien. (For effective date, see note.) Appeals; payment of taxes admittedly owed; bond; costs. Compromise settlements; penalty refunds. Effect of actions taken to avoid payment of taxes; liability.

Administrative rules and regulations. Organization, Official Compilation of the Rules and Regulations of the State of

Sec.

Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds. Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability. Article 3 Enforcement

Judicial enforcement of taxes imposed by other states. Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants. Seizure and disposition of contraband articles; exceptions to forfeiture. Process to test legality of forfeited property. Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty. Article 4

Facilitating Business Rapid Response to State Declared Disasters

Exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application. Article 5

Refunds for Eligible Recipients 48-2-110 through 48-2-115. [Repealed].

Georgia, Rules of Department of Revenue, Administrative Unit, Rule 560-1-1-.02 et seq.

Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Fiscal Operations Division, Rule 560-3-2-.01 et seq. Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Rule 560-7-3-.02 et seq. Returns and Collections, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Rule 560-7-8-.01 et seq. Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-2-.01 et seq.

Taxation of Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-5-.01 et seq. Conservation Use Property, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-6-.01 et seq. Appraisal Procedures Manual, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-10-.01 et seq. Forms applicable to sales and use taxes, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Sales and Use Tax Division, Rule 560-12-3-.01 et seq.

RESEARCH REFERENCES C.J.S. 81A C.J.S., States, §§ 164, 165, 260, 261. ALR. Power to allow discount or rebate for prompt payment of taxes, 51 A.L.R. 286; 102 A.L.R. 433. Use of initial instead of first or middle name in publication of notice in tax proceeding, 53 A.L.R. 903. Wilfulness or intent as an element of offenses denounced by Federal Income Tax Law, 90 A.L.R. 1280. Uncollected taxes for previous years as deductible in determining amount to be appropriated or amount of taxes to be assessed for current year, 98 A.L.R. 500. Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 A.L.R. 1212. Enforceability, against undivided tract, of tax or special assessment levied against part of it at one rate and part at another, 112 A.L.R. 73.

Injunction, rather than quo warranto, as available to restrain enforcement of tax against real property upon ground involving attack upon legal existence of municipality, or upon inclusion of property within its boundaries, 129 A.L.R. 255. Mandamus as taxpayer’s remedy in respect of valuation of property for taxation, 131 A.L.R. 360. Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 A.L.R. 312. Liability of mortgagor or his grantee to mortgagee for loss or depreciation in value of mortgage security as result of failure to pay taxes, 154 A.L.R. 614. Right of property taxpayer to recover back taxes voluntarily but mistakenly paid a second or successive time, 84 A.L.R.2d 1133.

ARTICLE 1 STATE ADMINISTRATIVE ORGANIZATION