O.C.G.A.

O.C.G.A. § 48-15-9 (2019)

Assessment and collection of tax

✓ 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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The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.

History

Code 1981, § 48-15-9, enacted by Ga. L. 1990, p. 1231, § 1.

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).

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Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 4× “OCGA § 48-15-9 provides that the administration of the drug excise tax should be governed by the general laws governing the administration of taxes.”

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.