O.C.G.A.

O.C.G.A. § 48-5-105.1 (2019)

Uniform tangible personal property tax forms

✓ 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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(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” an appropriate form or forms for use on a uniform basis throughout the state for the return of tangible personal property. (b) All returns of tangible personal property shall be made pursuant to the form or forms adopted by the commissioner pursuant to subsection (a) of this Code section.

(c) The commissioner shall furnish each appropriate local tax official a sufficient number of the forms adopted pursuant to this Code section to take the returns of the taxpayers of his county. (d) In the content of the form adopted pursuant to subsection (a) of this Code section, nothing shall be included that would take from the county boards of tax assessors the authority to see that all taxable property within the county is assessed and returned at fair market value.

History

Code 1933, § 91A-1306.1, enacted by Ga. L. 1981, p. 1554, § 1.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 101 et seq., 123.

Notes of Decisions

Cited in 2 cases, 1997–2000 · leading case: Delta Air Lines, Inc. v. Clayton Cnty. Bd. of Tax Assessors, 539 S.E.2d 905 (Ga. Ct. App. 2000).

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Delta Air Lines, Inc. v. Clayton Cnty. Bd. of Tax Assessors, 539 S.E.2d 905 (Ga. Ct. App. 2000). · cites it 2× “25 OCGA § 48-5-105.1 (b). 26 OCGA § 48-5-48.”

Eckerd Corp. v. Coweta Cnty. Bd. of Tax Assessors, 491 S.E.2d 173 (Ga. Ct. App. 1997). · cites it 2× “In addition, “[e]ach corporation should carefully prepare its return so as to fully and clearly s,et forth the data called for therein.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.