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

O.C.G.A. § 48-1-3 (2019)

Forms and filings prior to January 1, 1980

✓ 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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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 and to be effective until the commissioner otherwise prescribes in accordance with this title.

History

Code 1933, § 91A-104, enacted by Ga.

L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.

Annotations

The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised punctuation in this Code section.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: In re Alexander, 578 B.R. 669 (Bankr. N.D. Ga. 2017).
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In re Alexander, 578 B.R. 669 (Bankr. N.D. Ga. 2017). · cites it 2× “O.C.G.A. § 48-1-3 et seq. Once the property is sold at such a tax sale, O.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.