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2018 Georgia Code 48-2-1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-2-1 Case Law from Google Scholar Amendments to OCGA 48-2-1

TITLE 48 REVENUE AND TAXATION

Section 2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.

ARTICLE 1 STATE ADMINISTRATIVE ORGANIZATION

48-2-1. Department of Revenue.

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.

(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.)

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 (S.D. Ga. 1992).

Cited in Southern LNG, Inc. v. MacGinnitie, 294 Ga. 657, 755 S.E.2d 683 (2014).

RESEARCH REFERENCES

Am. Jur. 2d.

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

Cases Citing Georgia Code 48-2-1 From Courtlistener.com

Total Results: 3

Eshleman v. Key

Court: Supreme Court of Georgia | Date Filed: 2015-06-29

Snippet: care may not 2 But see OCGA § 4-8-21 (b) (at least for the purposes of the Responsible

Eshleman v. Key

Court: Supreme Court of Georgia | Date Filed: 2015-06-29

Citation: 297 Ga. 364, 774 S.E.2d 96, 2015 Ga. LEXIS 483

Snippet: Ga. at 753 (6). 2 But see OCGA § 4-8-21 (b) (at least for the purposes of the Responsible

HOSPITAL AUTHORITY OF ALBANY v. Stewart

Court: Supreme Court of Georgia | Date Filed: 1970-06-08

Citation: 175 S.E.2d 857, 226 Ga. 530, 1970 Ga. LEXIS 588

Snippet: 684) (and Ga. L. 1937, p. 210, as amended; §§ 4, 8, 21), and Sigman v. Brunswick Port Authority, 214