O.C.G.A.

O.C.G.A. § 48-2-1 (2019)

Department of Revenue

✓ 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 Department of Revenue is created and shall be under the

direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall administer and enforce the revenue laws of this state and such other laws as may be specifically assigned by law to the department or to the commissioner. The official and legal office of the department and of the commissioner shall be in Fulton County.

History

Ga. L. 1923, Ex. Sess., p. 13, §§ 1, 7; Ga. L. 1931, p. 7, §§ 78, 83; Ga. L. 1931, Ex. Sess., p. 24, § 42; Code 1933, §§ 92-4501, 92-4503; Ga. L. 1937-38, Ex. Sess., p. 77, § 2; Ga. L. 1943, p. 204, § 1; Ga. L. 1951,

p. 614, § 1; Ga. L. 1960, p. 1185, § 1; Ga. L. 1962, p. 123, § 1; Ga. L. 1968, p. 118, § 1; Code 1933, § 91A-201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 4.

Annotations

JUDICIAL DECISIONS Immunity from federal suit. - Georgia Department of Revenue is a state entity, entitled to Eleventh Amendment immunity from suit in federal court. Miles

v. Georgia Dep’t of Revenue, 797 F. Supp. 987, 1992 U.S. Dist. LEXIS 12343 (S.D. Ga. 1992).

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 95, 98.

Notes of Decisions

Cited in 6 cases, 1987–2014 · leading case: S. Lng, Inc. v. Macginnitie, 755 S.E.2d 683 (Ga. 2014).

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S. Lng, Inc. v. Macginnitie, 755 S.E.2d 683 (Ga. 2014). · cites it 4× “2 The case was properly venued in Fulton County under OCGA § 48-2-1, which provides that “[t]he official and legal office of the department [of revenue] and of the [state revenue] commissioner shall be in Fulton County.”

Gordon v. United States (In Re Sissine), 432 B.R. 870 (Bankr. N.D. Ga. 2010). · cites it 2× “O.C.G.A. § 48-2-1. Trustee seems to concede that Counts II, III, and IV are not relevant to GDOR, but no direct dismissal is on the record.”

Collins v. Citizens & S. Trust Co., 373 S.E.2d 612 (Ga. 1988). · cites it 4× “It makes sense to grant the revenue commissioner authority to oversee the administration of on-going charitable trusts so that he can ensure that the charitable trusts are being used for charitable purposes and not being used as a method of tax evasion.”

Miles v. Georgia Dep't of Revenue, 797 F. Supp. 987 (S.D. Ga. 1992). · cites it 2× “O.C.G.A. § 48-2-1 (1982). It has no authority to promulgate revenue laws; the State determines appropriate laws and directs the department to enforce them.”

Goodman v. Goodman, 355 S.E.2d 62 (Ga. 1987). “…Code, § 20-107.3 (A) (2) (1986 Cum. Supp.); Washington: Wash. Rev. Code Ann., § 26.16.140; West Virginia: W.Va. Code, § 48-2-1 (f) (5) (1986).”

Hormel Food Corp. v. Dekalb Cnty. Bd. of Tax Assessors, 589 S.E.2d 836 (Ga. Ct. App. 2003). · cites it 2× “Judgment affirmed. Eldridge and Mikell, JJ., concur. Subsection (c) provides an exception to the three-year limitation in the case of a fraudulent return filed with the intent to evade tax.”

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.