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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: 4

SOUTHERN LNG, INC. v. MacGINNITIE

Court: Supreme Court of Georgia | Date Filed: 2014-03-03

Citation: 294 Ga. 657, 755 S.E.2d 683

Snippet: was properly venued in Fulton County under OCGA § 48-2-1, which provides that “[t]he official and legal

Collins v. Citizens & Southern Trust Co.

Court: Supreme Court of Georgia | Date Filed: 1988-11-10

Citation: 373 S.E.2d 612, 258 Ga. 665, 1988 Ga. LEXIS 498

Snippet: administer and enforce revenue laws. See OCGA § 48-2-1. It makes sense to grant the revenue commissioner

Goodman v. Goodman

Court: Supreme Court of Georgia | Date Filed: 1987-04-29

Citation: 355 S.E.2d 62, 257 Ga. 63, 1987 Ga. LEXIS 725

Snippet: Ann., § 26.16.140; West Virginia: W.Va. Code, § 48-2-1 (f) (5) (1986).

Crawford v. Swicord

Court: Supreme Court of Georgia | Date Filed: 1918-01-16

Citation: 147 Ga. 548, 94 S.E. 1025, 1918 Ga. LEXIS 23

Snippet: citations; 1 Michie on Banks and Banking, 208, § 48 (2); 1 Cook on Corporations (7th ed.), §§ 256, 257, 258