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

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: 11

O'Shea v. Zimmer Biomet Holdings, Inc.

Court: N.D. Ga. | Date Filed: 2018-09-27T00:00:00-07:00

Citation: 342 F. Supp. 3d 1354

Snippet: from chronic knee pain in his left knee. Dkt. 48-2 at ¶ 1-2; Dkt. 51 at ¶¶ 3-4. His left leg was deformed

SOUTHERN LNG, INC. v. MacGINNITIE

Court: Ga. | Date Filed: 2014-03-03T00:00:00-08:00

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

Gaylor v. Greenbriar of Dahlonega Shopping Center, Inc.

Court: N.D. Ga. | Date Filed: 2013-09-27T00:00:00-07:00

Citation: 975 F. Supp. 2d 1374

Snippet: 502.4, which permits slopes no steeper than 1:48 (2.1%). Expert Report [25-10] at 7, 15-17; Supplemental

Hormel Food Corp. v. Dekalb County Board of Tax Assessors

Court: Ga. Ct. App. | Date Filed: 2003-11-06T00:00:00-08:00

Citation: 264 Ga. App. 10, 589 S.E.2d 836

Snippet: fraudulently with intent to evade tax. See OCGA § 48-2-1 et seq. (Citation omitted; emphasis in original

Thompson v. Club Group, Ltd.

Court: Ga. Ct. App. | Date Filed: 2001-08-09T00:00:00-07:00

Citation: 251 Ga. App. 356, 553 S.E.2d 842

Snippet: . Cf. 2000-49 IRB, p. 570, Rev. Proc. 2000-48 § 2.01 (1) (currently allowing a standard mileage rate

Board of Assessors of Jefferson County v. McCoy Grain Exchange, Inc.

Court: Ga. Ct. App. | Date Filed: 1998-08-24T00:00:00-07:00

Citation: 505 S.E.2d 832, 234 Ga. App. 98

Snippet: operations in this State." Former OCGA § 48-5-48.2(1). McCoy Grain Exchange is in the business of merchandising…its inventory within the purview of OCGA § 48-5-48.2(1) because without those treatments, the products

Miles v. Georgia Department of Revenue

Court: S.D. Ga. | Date Filed: 1992-08-14T00:00:00-07:00

Citation: 797 F. Supp. 987

Snippet: department or to the commissioner ... O.C.G.A. § 48-2-1 (1982). It has no authority to promulgate revenue

Collins v. Citizens & Southern Trust Co.

Court: Ga. | Date Filed: 1988-11-10T00:00:00-08:00

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

Murray Bakery Products, Inc. v. Board of Tax Assessors

Court: Ga. Ct. App. | Date Filed: 1988-03-15T00:00:00-08:00

Citation: 367 S.E.2d 852, 186 Ga. App. 559, 1988 Ga. App. LEXIS 387

Snippet: within the freeport exemption. In part, OCGA § 48-5-48.2 (1) provides: “The exemption provided for herein shall

Goodman v. Goodman

Court: Ga. | Date Filed: 1987-04-29T00:00:00-07:00

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

Snippet: Ann., § 26.16.140; West Virginia: W.Va. Code, § 48-2-1 (f) (5) (1986). 44285 Supreme Court

Crawford v. Swicord

Court: Ga. | Date Filed: 1918-01-16T00:00:00-08:00

Citation: 147 Ga. 548

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