Your Trusted Partner in Personal Injury & Workers' Compensation
Call Now: 904-383-7448The 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.)
- 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).
- 71 Am. Jur. 2d, State and Local Taxation, §§ 95, 98.
Total Results: 11
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
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
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
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
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
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
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
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
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
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
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