O.C.G.A.
O.C.G.A. § 48-2-13 (2019)
Oaths and certifications
✓ 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 commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.
History
Ga. L. 1931, p. 7, § 80; Ga. L. 1931, Ex. Sess., p. 24, § 53; Code 1933, § 92-3004;
Code 1933, § 91A-208, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
RESEARCH REFERENCES C.J.S. 67 C.J.S., Oaths and Affirmations, § 3.