2018 Georgia Code Annotated

TITLE 48 REVENUE AND TAXATION

Chap.

• 1. General Provisions, 48-1-1 through 48-1-10.
• 2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.
• 3. Tax Executions, 48-3-1 through 48-3-44.
• 4. Tax Sales, 48-4-1 through 48-4-112.
• 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.
• 5A. Special Assessment of Forest Land Conservation Use Property, 48-5A-1 through 48-5A-6.
• 5B. Moratorium Period for Valuation Increases in Property, 48-5B-1. [Repealed], 48-5B-1.
• 5C. Alternative Ad Valorem Tax on Motor Vehicles, 48-5C-1.
• 6. Taxation of Intangibles, 48-6-1 through 48-6-98.
• 7. Income Taxes, 48-7-1 through 48-7-170.
• 7A. Tax Credits, 48-7A-1 through 48-7A-3.
• 8. Sales and Use Taxes, 48-8-1 through 48-8-278.
• 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.
• 10. Motor Vehicle License Fees and Plates, 48-10-1 through 48-10-16 [Reserved], 48-10-1 through 48-10-16.
• 11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.
• 12. Estate Tax, 48-12-1.
• 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.
• 14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.
• 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.
• 16. Tax Amnesty Program, 48-16-1 through 48-16-12.
• 16A. Property Tax Amnesty Program, 48-16A-1 through 48-16A-10.
• 17. Redesignated [Repealed].
• 18. Certified Capital Companies, 48-18-1 through 48-18-9 [Repealed], 48-18-1 through 48-18-9.

Chapter 1. General Provisions, 48-1-1 through 48-1-10.

• 48-1-1. Short title.
• 48-1-2. Definitions.
• 48-1-3. Forms and filings prior to January 1, 1980.
• 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.
• 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty.
• 48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty.
• 48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty.
• 48-1-8. Computer software.
• 48-1-9. Taxpayer Bill of Rights.
• 48-1-10. Economic incentives to users of raw forest products.

Chapter 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.
• 48-2-2. Office of state revenue commissioner.
• 48-2-3. Eligibility for office of commissioner [Repealed].
• 48-2-4. Eligibility for elective office.
• 48-2-5. Office of deputy state revenue commissioner.
• 48-2-6. Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting.
• 48-2-6.1. Disclosure of return information; purpose; confidentiality.
• 48-2-7. Duties and powers of commissioner.
• 48-2-8. Judicial and investigative powers of commissioner.
• 48-2-9. Powers of commissioner in tax proceedings; assistance by Attorney General.
• 48-2-10. Collection of certain local taxes by commissioner.
• 48-2-11. Delegation of certain duties.
• 48-2-12. Rules and regulations; forms.
• 48-2-13. Oaths and certifications.
• 48-2-14. Official seal.
• 48-2-15. (For effective date, see note.) Confidential and privileged information.
• 48-2-15.1. Disclosure of confidential taxpayer information or records.
• 48-2-15.2. "Ruling" defined; regulations prescribing guidelines; precedential value of ruling.
• 48-2-16. Exchange of tax information.
• 48-2-17. Payment to Office of the State Treasurer.
• 48-2-18. State Board of Equalization; duties.
• 48-2-18.1. Settlement or compromise of tax assessments; application fee.
• 48-2-19. Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form.

Article 2 Administration.

• 48-2-30. Remittances.
• 48-2-31. Currency in which taxes to be paid.
• 48-2-32. Forms of payment.
• 48-2-33. Receipts for taxes.
• 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty.
• 48-2-35. Refunds.
• 48-2-35.1. Refund of sales and use taxes; expedited refunds.
• 48-2-36. Extension of time for returns.
• 48-2-37. Preparation of delinquent returns.
• 48-2-38. Due date; interest on deferred taxes.
• 48-2-39. When date for payment or filing on holiday.
• 48-2-40. Rate of interest on past due taxes.
• 48-2-41. Authority to waive interest on unpaid taxes.
• 48-2-42. Nature of penalties.
• 48-2-43. Authority to waive penalties.
• 48-2-44. Penalty and interest on failure to file return or pay revenue held in trust for state; penalty and interest on willful failure to pay ad valorem tax; distribution of penalties and interest.
• 48-2-44.1. Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow.
• 48-2-45. Service of notice of assessment.
• 48-2-46. Procedures for protests.
• 48-2-47. Final assessments and license fees.
• 48-2-48. Deficiency assessments; interest.
• 48-2-49. Periods of limitation for assessment of taxes.
• 48-2-50. Review of assessments; certifications.
• 48-2-51. Jeopardy assessments; collection; bond.
• 48-2-52. Personal liability of corporate officer or employee for tax delinquency.
• 48-2-53. Compelled production of evidence.
• 48-2-54. Action by commissioner to collect unpaid tax.
• 48-2-54.1. Authorization to charge taxpayer's account.
• 48-2-55. Attachment and garnishment; levy.
• 48-2-56. Liens for taxes; priority.
• 48-2-57. Effect of judicial sale on state tax lien.
• 48-2-58. Release of property subject to state tax lien.
• 48-2-59. Appeals; payment of taxes admittedly owed; bond; costs.
• 48-2-60. Compromise settlements; penalty refunds.
• 48-2-61. Effect of actions taken to avoid payment of taxes; liability.
• 48-2-62. Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds.

Article 3 Enforcement.

• 48-2-80. Judicial enforcement of taxes imposed by other states.
• 48-2-81. Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants.
• 48-2-82. Contraband articles - Seizure; disposition; exceptions.
• 48-2-83. Contraband articles - Affidavit to test legality of forfeiture.
• 48-2-84. Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty.

Article 4 Facilitating Business Rapid Response to State Declared Disasters.

• 48-2-100. Short title; definitions; legislative findings; certain exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application of state laws and requirements.

Article 5 Refunds for Eligible Recipients.

• 48-2-110 through 48-2-115 [Repealed].

Chapter 3. Tax Executions, 48-3-1 through 48-3-44.

Article 1 General Provisions.

• 48-3-1. Execution for collection of money due the state; affidavit of illegality [Repealed].
• 48-3-2. Executions against foreign corporations.
• 48-3-3. Executions by tax collectors and commissioners.
• 48-3-3.1. Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced.
• 48-3-4. Selection of property to be levied.
• 48-3-5. Geographical scope of tax executions.
• 48-3-6. Leviers of executions; aggregating multiple executions.
• 48-3-7. Issuance of alias tax execution to replace lost original; conversion of executions into electronic form.
• 48-3-8. Interest on executions.
• 48-3-9. Notice of levy to owner of security deed or mortgage; lists; fees.
• 48-3-10. Form of notice.
• 48-3-11. Form of list of security deeds and mortgages [Repealed].
• 48-3-12. Issuance of garnishments by tax collectors and tax commissioners; proceedings.
• 48-3-13. Petition to reduce execution to judgment - Procedures.
• 48-3-14. Petition to reduce execution to judgment - Procedures for nonresident.
• 48-3-15. Petition to reduce execution to judgment - Demand for jury trial; issues.
• 48-3-16. Petition to reduce execution to judgment - Procedures when respondent fails to appear.
• 48-3-17. Petition to reduce execution to judgment - Grace period before final judgment; effect of respondent's appearance or failure to appear.
• 48-3-18. Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent.
• 48-3-19. Transfer of executions.
• 48-3-20. Interest on transferred executions.
• 48-3-21. Statute of limitations for tax executions.
• 48-3-21.1. Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit.
• 48-3-22. Statutory limitations applicable to tax executions.
• 48-3-23. Nulla bona; tolling of statute of limitations [Repealed].
• 48-3-23.1. Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations.
• 48-3-24. Interposition of claims; oath; bond; trial.
• 48-3-25. Remittance of money collected on process.
• 48-3-26. Judicial interference in tax levies.
• 48-3-27. Obstructing levying officers; penalty.
• 48-3-28. Release of state tax execution upon full satisfaction.
• 48-3-29. Publication of information regarding executions; withdrawal [Repealed].

Article 2 Uniform System for Filing State Tax Executions.

• 48-3-40. Purpose; application; definitions.
• 48-3-41. When executions issue.
• 48-3-42. Filing; effective dates; electronic filings; continuing effectiveness.
• 48-3-43. Availability of information via electronic means; public records; unlawful use of data; regulatory authority.
• 48-3-44. "Released" executions.

Chapter 4. Tax Sales, 48-4-1 through 48-4-112.

Article 1 Sales under Tax Executions.

• 48-4-1. Procedures for sales under tax levies and executions.
• 48-4-2. Assessment and disposition of unreturned property.
• 48-4-3. Duties of levying officers.
• 48-4-4. Purchase by one obligated to pay.
• 48-4-5. Payment of excess.
• 48-4-6. Validity of deed made at tax sale.
• 48-4-7. Authority of levying officer to put purchaser in possession of land.

Article 2 Purchase by Counties.

• 48-4-20. Authority of counties to buy property sold under tax executions.
• 48-4-21. Right of redemption; disposition of unredeemed property by county governing authority.
• 48-4-22. Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of "Bill of Sale for Personal Property."
• 48-4-23. County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties.

Article 3 Redemption of Property Sold for Taxes.

• 48-4-40. Persons entitled to redeem land sold under tax execution; payment; time.
• 48-4-41. Redemption by creditor without lien.
• 48-4-42. Amount payable for redemption; additional costs.
• 48-4-43. Effect of redemption.
• 48-4-44. Quitclaim deed by purchaser.
• 48-4-45. Notice of foreclosure of right to redeem; time; persons entitled to notice.
• 48-4-46. Form of notice of foreclosure of right to redeem; service; time; return and record; waiver.
• 48-4-47. Tender of redemption price before action to cancel tax deed.
• 48-4-48. Ripening of tax deed title by prescription.

Article 4 Land Bank Authorities.

• 48-4-60. Definitions.
• 48-4-61. Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution.
• 48-4-62. Board to govern authority; members; meetings; organization; staff.
• 48-4-63. Administration of properties.
• 48-4-64. Acquisition and disposal of property.
• 48-4-65. Foreclosure of right of redemption to property conveyed to authority.

Article 5 Ad Valorem Tax Foreclosures.

• 48-4-75. Legislative findings.
• 48-4-76. Judicial in rem tax foreclosures.
• 48-4-77. Definitions.
• 48-4-78. Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice.
• 48-4-79. Judicial hearing on petition; orders; priority of claims; death of interested party.
• 48-4-80. Redemption by owner or other interested party.
• 48-4-81. Sale procedures; time; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale.

Article 6 Land Banks.

• 48-4-100. Short title; applicability.
• 48-4-101. Findings and declarations.
• 48-4-102. Definitions.
• 48-4-103. Creation; existence; board membership.
• 48-4-104. Initial size of board; continuation of land banks created before July 1, 2012; eligibility to serve; selection of chairperson and officers; governing rules and regulations; vacancies; compensation; meetings; quorum; adoption of bylaws; immunity from personal liability; voting.
• 48-4-105. Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services.
• 48-4-106. Powers; limitation or withdrawal of power by land bank member under certain circumstances.
• 48-4-107. Eminent domain.
• 48-4-108. Exemption of land bank property from state and local taxation; acquisition of real property interests; land bank prohibited from owning or holding real property located outside geographical boundaries.
• 48-4-109. Land bank to hold acquired property in own name; public review and inspection of real property inventory; consideration necessary for property transactions; hierarchical ranking of priorities for use.
• 48-4-110. Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property.
• 48-4-111. Public meetings; conflicts of interest; dissolution.
• 48-4-112. Extinguishment of prior encumbrances, liens, and claims for real property taxes owed; remission to tax collector; tax collector authorized to assign, transfer, or sell to land bank certain ad valorem tax executions; content of notice of transfer; nonjudicial tax sale.

Chapter 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

Article 1 General Provisions.

• 48-5-1. Legislative intent.
• 48-5-2. (For effective date, see note.) Definitions.
• 48-5-3. Taxable property.
• 48-5-4. Ad valorem taxation of property of federal corporations and agencies.
• 48-5-5. Acquisition of situs by foreign merchandise in transit.
• 48-5-6. Return of property at fair market value.
• 48-5-7. (For effective date, see note.) Assessment of tangible property.
• 48-5-7.1. Tangible real property devoted to agricultural purposes - Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant.
• 48-5-7.2. Certification as rehabilitated historic property for purposes of preferential assessment.
• 48-5-7.3. Landmark historic property.
• 48-5-7.4. Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report.
• 48-5-7.5. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment.
• 48-5-7.6. "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of owners; transfers of property; costs; appeals; creation of lien against property; extension of preferential assessment.
• 48-5-7.7. (For effective date, see note.) Short title; definitions; qualifications for conservation use assessment.
• 48-5-8. Manner and time of making state levy; notice on taxpayer's ad valorem tax bill [Repealed].
• 48-5-9. Persons liable for taxes on property.
• 48-5-9.1. Forms of payment.
• 48-5-10. Returnable property.
• 48-5-11. Situs for returns by residents.
• 48-5-12. Situs of returns by nonresidents.
• 48-5-13. Instruction for local tax officials and staff.
• 48-5-14. Liability of nonresidents, agents of nonresidents, and their property.
• 48-5-15. Returns of taxable real property.
• 48-5-15.1. Returns of real property and tangible personal property located on airport.
• 48-5-16. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft.
• 48-5-17. Proceedings to determine county entitled to return and payment; collection pending determination; commissions.
• 48-5-18. Time for making tax returns.
• 48-5-19. Signature and declaration of persons making returns of taxable property.
• 48-5-20. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return.
• 48-5-21. Return and collection of taxes on property unlawfully exempted.
• 48-5-22. Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.
• 48-5-23. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure.
• 48-5-24. Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions.
• 48-5-25. Proportionate payments of property taxes by owners and persons with interest in or on property.
• 48-5-26. Payment of taxes on real property by owners or transferees.
• 48-5-27. Collection of taxes for former years.
• 48-5-28. Priority of taxes over other claims; superiority of security deed.
• 48-5-29. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments.
• 48-5-30. Filing extension for service personnel serving abroad.
• 48-5-31. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure.
• 48-5-32. Publication by county of ad valorem tax rate.
• 48-5-32.1. Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax.
• 48-5-33. Inclusion of standing timber as part of real property [Repealed].

Article 2 Property Tax Exemptions

and Deferral. Part 1

• 48-5-40. Definitions.
• 48-5-41. (For effective date, see note.) Property exempt from taxation.
• 48-5-41.1. Exemption of qualified farm products and harvested agricultural products from taxation.
• 48-5-41.2. Exemption from taxation of personal property in inventory for business.
• 48-5-42. Exempt personalty.
• 48-5-42.1. Personal property tax exemption for property valued at $7,500.00 or less.
• 48-5-43. Exemption for fertilizers.
• 48-5-44. Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits.
• 48-5-44.1. (For effective date, see note.) Homestead exemption for resident residing in a municipal corporation that is located in more than one county; application required; renewal.
• 48-5-45. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
• 48-5-46. Procedure for application.
• 48-5-47. Applications for homestead exemptions of individuals 65 or older.
• 48-5-47.1. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00
• 48-5-48. Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award.
• 48-5-48.1. Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals.
• 48-5-48.2. Level 1 freeport exemption; referendum.
• 48-5-48.3. Homestead exemption for senior citizens.
• 48-5-48.4. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
• 48-5-48.5. Level 2 freeport exemption; application; filing; renewal.
• 48-5-48.6. Level 2 freeport exemption; referendum.
• 48-5-48.7. Determination of timely filing; recourse for improper determinations.
• 48-5-49. Determination of eligibility of applicant; appeal.
• 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
• 48-5-50.1. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes.
• 48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
• 48-5-52. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
• 48-5-52.1. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action.
• 48-5-53. Falsification of information required by Code Section 48-5-52; penalty.
• 48-5-54. Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
• 48-5-55. Continuation of constitutional exemptions from ad valorem taxes.
• 48-5-56. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.

Part 2 TAX DEFERRAL FOR THE ELDERLY.

• 48-5-70. Short title.
• 48-5-71. Definitions.
• 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
• 48-5-72.1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
• 48-5-73. Limitations on grant of homestead tax deferral.
• 48-5-74. Application for homestead tax deferral; oath; decision by tax official; notice; appeal to board of equalization; procedure; appeal to superior court; information on outstanding liens; proof of insurance.
• 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
• 48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes.
• 48-5-77. Annual notification to property owner of sum of deferred taxes and interest outstanding.
• 48-5-78. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens.
• 48-5-79. Prepayment of deferred taxes and accrued interest; partial payments.
• 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
• 48-5-81. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose.
• 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
• 48-5-83. Construction of part.
• 48-5-84. Penalties for willfully filing incorrect information.

Article 3 County Tax Officials and Administration.

Part 1 TAX RECEIVERS.

• 48-5-100. Election of tax receivers; term of office; commission; vacancy [Repealed].
• 48-5-100.1. Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner [Repealed].
• 48-5-101. Oath and bond for tax receivers.
• 48-5-102. Liability of tax receivers and sureties; action on tax receiver's bond.
• 48-5-103. Duties of tax receivers.
• 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.
• 48-5-105. Tax return forms furnished by commissioner to tax receivers and tax commissioners.
• 48-5-105.1. Uniform tangible personal property tax forms.
• 48-5-106. Time and manner of making and furnishing county tax digests.
• 48-5-107. Form and size, binding, and labeling of digests [Repealed].
• 48-5-108. Entry of returns in digests.
• 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.

Part 2 TAX COLLECTORS.

• 48-5-120. Election of tax collectors; term of office; commission; vacancy [Repealed].
• 48-5-121. Oath of office for tax collectors.
• 48-5-122. Bonds for tax collectors and tax commissioners.
• 48-5-123. Approval, filing, and recording of bonds.
• 48-5-124. Liability of tax collectors, tax commissioners, and sureties; action on bond.
• 48-5-125. Collection before bond given and oath taken; penalty.
• 48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
• 48-5-126.1. Training classes for county tax collectors and tax commissioners.
• 48-5-127. Duties of tax collectors.
• 48-5-128. Transfer of duties from outgoing to incoming tax collector or tax commissioner.
• 48-5-128.1. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
• 48-5-129. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
• 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
• 48-5-131. Retention of copy of insolvent list by county governing authority; collection of executions.
• 48-5-132. Disposition of insolvent lists.
• 48-5-133. Crediting tax collectors and tax commissioners with insolvent lists.
• 48-5-134. Extension of time to complete digests and pay taxes.
• 48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner.
• 48-5-136. Schedule of defaulters [Repealed].
• 48-5-137. Tax collectors and tax commissioners as ex officio sheriffs.
• 48-5-137.1. Advertising as additional cost of execution.
• 48-5-138. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
• 48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty.
• 48-5-140. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
• 48-5-141. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
• 48-5-142. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
• 48-5-143. Monthly remittance of state taxes to commissioner.
• 48-5-144. Furnishing report forms by commissioner.
• 48-5-145. Effect of neglect of duty by tax collector or tax commissioner.
• 48-5-146. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
• 48-5-147. Use of lock box system for mailed tax returns and payments.
• 48-5-148. Interest on unpaid taxes; rate; record of interest and taxes collected.
• 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment [Repealed].
• 48-5-150. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
• 48-5-151. Interest payments by tax collectors and tax commissioners.
• 48-5-152. Effect of failure to collect interest and make reports and settlements; penalty.
• 48-5-153. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
• 48-5-154. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
• 48-5-155. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
• 48-5-156. Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.
• 48-5-157. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.
• 48-5-158. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes.
• 48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
• 48-5-160. Duty of tax collectors and tax commissioners to keep stub book of tax receipts [Repealed].
• 48-5-161. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury.
• 48-5-162. Penalties for violations of subsection (a) of Code Section 48-5-161.
• 48-5-163. Fee for issuing tax executions; allowance of costs on executions [Repealed].
• 48-5-164. Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability.
• 48-5-165. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.

Part 3 COMPENSATION.

• 48-5-180. Rate of commissions; commissions where tax collector or tax commissioner is on salary; commission from fee for sale or transfer of motor vehicle license and plate in certain counties.
• 48-5-181. Deductions of default and insolvent lists for net amount of digests.
• 48-5-182. Payment of commissions to tax receivers.
• 48-5-183. Salaries of tax collectors and tax commissioners.
• 48-5-183.1. Monthly contingent expense allowance for the operation of the office of the tax commissioner.

Part 4 DELINQUENT TAX OFFICIALS.

• 48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.
• 48-5-201. Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default.
• 48-5-202. Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale.
• 48-5-203. Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal.
• 48-5-204. Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies.
• 48-5-205. Penalties for incomplete or improper digests.
• 48-5-206. Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax [Repealed].

Part 5 COUNTY TAX OFFICIALS.

• 48-5-210. County tax receivers, tax collectors, and tax commissioners; election; qualifications for office; vacancies in office.
• 48-5-211. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner.
• 48-5-212. Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner.

Article 4 County Taxation.

• 48-5-220. Purposes of county taxes.
• 48-5-221 through 48-5-231 [Repealed].
• 48-5-232. Advertisement of county property tax assessment [Repealed].
• 48-5-233. Official collection and paying over of county taxes.
• 48-5-234. Enforcement of collection and payment of county property taxes.
• 48-5-235. Liability of tax commissioners and tax collectors for default or improper conduct.
• 48-5-236. Allowance of commissions of tax commissioners or tax collectors.
• 48-5-237. Payment of taxes where property lies in more than one county.
• 48-5-238. Executions against persons holding county money.
• 48-5-239. Affidavit of illegality by person against whom execution issues.
• 48-5-240. Borrowing county money.
• 48-5-241. Refund or credit of county taxes.
• 48-5-242. Waiver of penalties or interest due on unpaid taxes.
• 48-5-243. Waiver of tax following military service.

Article 5 Uniform Property Tax Administration

and Equalization. Part 1

• 48-5-261. Classification of counties for administration of part.
• 48-5-262. Composition and duties of county appraisal staffs; "county civil service system" defined.
• 48-5-263. Qualifications, duties, and compensation of appraisers.
• 48-5-264. Designation and duties of chief appraiser.
• 48-5-264.1. Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill.
• 48-5-265. Formation of joint county property appraisal staffs.
• 48-5-266. Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings.
• 48-5-267. State payments for minimum staff of appraisers; state salary supplements for qualified appraisers.
• 48-5-268. Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property.
• 48-5-269. Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property.
• 48-5-269.1. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.
• 48-5-270. Commissioner's authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment.
• 48-5-271. Table of values for conservation use value of forest land.
• 48-5-272. Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy [Repealed].
• 48-5-273. Counties to submit tax rate to commissioner.
• 48-5-274. Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner.
• 48-5-275. Applicability of part.

Part 2 COUNTY BOARDS OF TAX ASSESSORS.

• 48-5-290. Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals.
• 48-5-291. Qualifications for members; approved appraisal courses; rules and regulations.
• 48-5-292. Ineligibility of county tax assessors to hold other offices; applicability in certain counties.
• 48-5-293. Oaths of office.
• 48-5-294. Compensation.
• 48-5-295. Terms of office; vacancies; removal by county governing authority.
• 48-5-295.1. Performance review board.
• 48-5-295.2. Independent performance review board; written report; withholding of funds.
• 48-5-296. Removal from office on petition of freeholders; appeals.
• 48-5-297. Meetings.
• 48-5-298. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses.
• 48-5-299. Ascertainment of taxable property; assessments against unreturned personal property; penalty for unreturned property; changing real property values established by appeal in prior year or stipulated by agreement.
• 48-5-299.1. Designation of board of assessors to receive tax returns.
• 48-5-300. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings.
• 48-5-300.1. Time period for taxation of personal property; extension by consent; refunds.
• 48-5-301. Time for presentation of returns by tax receiver or tax commissioner.
• 48-5-302. Time for completion of revision and assessment of returns; submission of completed digest to commissioner.
• 48-5-303. Correction of mistakes in digest; notification of correction.
• 48-5-304. Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer.
• 48-5-305. Valuation of property not in digest.
• 48-5-306. Annual notice of current assessment; contents; posting notice; new assessment description.
• 48-5-306.1. Brochures describing exemptions and preferential assessments available to taxpayers.
• 48-5-307. Service of papers; fees.
• 48-5-308. Effect of part on laws granting additional authority to county boards of tax assessors.
• 48-5-309. Applicability to counties electing members of board of tax assessors.
• 48-5-310. Temporary collection of taxes pending approval or appeal of disapproval of digest.
• 48-5-311. Creation of county boards of equalization; duties; review of assessments; appeals.
• 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty. [Repealed].
• 48-5-313. Applicability of part.
• 48-5-314. Confidentiality of taxpayer records; exceptions; penalties.

Part 3 STATE LOANS TO COUNTIES.

• 48-5-330. Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient.
• 48-5-331. Capital fund for loans to counties for property valuation and equalization purposes.

Article 5A Examination of County

Tax Digests. Article 6

• 48-5-340. Purpose of article.
• 48-5-341. Definitions.
• 48-5-342. Commissioner to examine digests.
• 48-5-342.1. Digest evaluation cycles established; time for review of digest.
• 48-5-343. Approval of digests.
• 48-5-344. Conditional approval of digests.
• 48-5-345. Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio.
• 48-5-346. Effect of conditionally approving next subsequent digest.
• 48-5-347. Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses [Repealed].
• 48-5-348. Appeal from conditional approvals.
• 48-5-349. Composition of commission members [Repealed].
• 48-5-349.1. Commission chairman; appeals boards; assignment of commission to department [Repealed].
• 48-5-349.2. Procedure for appeal to department.
• 48-5-349.3. Appeal to superior court.
• 48-5-349.4. Compliance with decision of appeals board or court as correction of deficiency.
• 48-5-349.5. Annual report.

Municipal Taxation. Article 7

• 48-5-350. Power to levy and collect tax to provide funds for municipal development authorities.
• 48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems.
• 48-5-352. Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property.
• 48-5-353. Basis for fair market value of property subject to both municipal and county ad valorem taxes.
• 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants.
• 48-5-355. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers.
• 48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state.
• 48-5-357. Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers.
• 48-5-358. Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption.
• 48-5-359. Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale.
• 48-5-359.1. Contract with county tax commissioner to assess and collect municipal taxes and prepare tax digest.
• 48-5-360. Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings.
• 48-5-361. Applicability to counties.

Miscellaneous Local Administrative Provisions. Article 8

• 48-5-380. Refunds of taxes and license fees by counties and municipalities; time and manner of filing claims and actions for refund; authority to approve or disapprove claims.
• 48-5-381. Reserve funds of counties and municipalities.

School Taxation. Article 9

• 48-5-400. Power of county governing authorities to levy and collect taxes for educational purposes.
• 48-5-401. Annual recommendation by county boards of education to county governing authorities of school tax rate.
• 48-5-402. Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability.
• 48-5-403. Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability [Repealed].
• 48-5-404. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties.
• 48-5-405. Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures.

Franchises. Article 10

• 48-5-420. "Special franchise" defined.
• 48-5-421. Taxation of unenumerated franchises.
• 48-5-421.1. Certain property projects shall not constitute special franchises.
• 48-5-422. Returns to commissioner; effect of filing certified copy of authorization of franchise.
• 48-5-423. Ascertainment of valuations of special franchises; levy and collection of tax.
• 48-5-424. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement.
• 48-5-425. Deductions from special franchise tax due any county, municipality, or school district.

Ad Valorem Taxation of Motor Vehicles and Mobile

Homes. Part 1

• 48-5-440. Definitions.
• 48-5-441. Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive.
• 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation.
• 48-5-442. Preparation and distribution of uniform evaluation of motor vehicles for tax purposes.
• 48-5-442.1. Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes.
• 48-5-443. Ad valorem tax rate.
• 48-5-444. Place of return of motor vehicles and mobile homes.
• 48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners.
• 48-5-446. Remittance of taxes collected to tax authority; time.
• 48-5-447. Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of individual adjustment; procedure; disposition of commissions pursuant to local Acts.
• 48-5-448. Value of all returned motor vehicles and mobile homes included in tax digest.
• 48-5-449. Discretion of county governing authorities to expend county funds for additional help and equipment.
• 48-5-450. Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal.
• 48-5-451. Penalty for failure to make return or pay tax on motor vehicle or mobile home.

Part 2 MOTOR VEHICLES.

• 48-5-470. Exemption of driver educational motor vehicles from ad valorem taxation.
• 48-5-470.1. Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions.
• 48-5-470.2. Exemption of vans and buses owned by religious groups.
• 48-5-471. Motor vehicles subject to ad valorem taxation.
• 48-5-472. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale.
• 48-5-473. Returns for taxation; application for and issuance of license plates upon payment of taxes due.
• 48-5-474. Application for registration and purchase of license plate constitutes return; form of application.
• 48-5-475. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles.
• 48-5-476. Collection procedure when taxing county differs from county of purchaser's residence.
• 48-5-477. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation.
• 48-5-478. Constitutional exemption from ad valorem taxation for disabled veterans.
• 48-5-478.1. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war.
• 48-5-478.2. Veterans awarded Purple Heart exempt from ad valorem taxes provided license plate issued under Code Section 40-2-84.
• 48-5-478.3. Tax exemption for veterans awarded Medal of Honor.
• 48-5-478.4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization.

Part 3 MOBILE HOMES.

• 48-5-490. Mobile homes owned on January 1 subject to ad valorem taxation.
• 48-5-491. Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers' inventory; dealer's assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1 [Repealed].
• 48-5-492. Issuance of mobile home location permits; issuance and display of decals.
• 48-5-493. Failure to attach and display decal; penalties; venue for prosecution.
• 48-5-494. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.
• 48-5-495. Collection procedure when taxing county differs from county of purchaser's residence.

Part 4 HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS.

• 48-5-500. Definitions.
• 48-5-501. Equipment subject to ad valorem taxation.

Part 5 FARM EQUIPMENT.

• 48-5-504. Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes.

Part 6 AIRCRAFT HELD IN DEALER'S INVENTORY.

• 48-5-504.20. Exemption for aircraft owned by a dealer and held in inventory for sale or resale.

Part 7 WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE.

• 48-5-504.40. Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time.

Article 10A Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles.

• 48-5-505. Definitions.
• 48-5-506. Heavy-duty equipment motor vehicles; dealers.
• 48-5-506.1. Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles [Repealed].
• 48-5-507. Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose.
• 48-5-507.1. Effect of rental status on dealer's inventory.
• 48-5-508. Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax.
• 48-5-509. Compliance.

Article 11 Ad Valorem Taxation of

Public Utilities. Article 12

• 48-5-510. Definitions.
• 48-5-511. Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction.
• 48-5-512. Issuance of execution for failure to file return.
• 48-5-513. Penalty for failure to file return and pay tax; revocation of charter.
• 48-5-514. Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation [Repealed].
• 48-5-515. Availability of returns and tax documents for public inspection.
• 48-5-516. Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure [Repealed].
• 48-5-517. Payment of taxes assessed to commissioner by chief executive officers; time of payment [Repealed].
• 48-5-518. Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer [Repealed].
• 48-5-519. Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return.
• 48-5-520. Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment.
• 48-5-521. Method of assessment of property of railroad companies for purposes of county and municipal taxation.
• 48-5-522. Notice and demand to file return [Repealed].
• 48-5-523. Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security [Repealed].
• 48-5-524. Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection.

Ad Valorem Taxation of Airline Companies. Article 13

• 48-5-540. Definitions.
• 48-5-541. Property tax return on airline flight equipment; penalties.
• 48-5-542. Review of returns by commissioner; valuation of aircraft in same manner as other personal property.
• 48-5-543. Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.
• 48-5-544. Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
• 48-5-545. Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
• 48-5-546. Ad valorem taxation, assessment, and apportionment authorized by article exclusive.

Ad Valorem Taxation of Qualified Timberland Property. Law reviews. -For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For survey article on local government law, see 34 Mercer L. Rev. 225 (1982). For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998). For note on 1991 amendments to this chapter, see 8 Ga. St. U. L. Rev. 182 (1992).

• 48-5-600. (For effective date, see note.) Definitions.
• 48-5-600.1. (For effective date, see note.) Classification of qualified timberland property; exclusive.
• 48-5-601. (For effective date, see note.) Determination of fair market value; access to property; delivery to county tax officials.
• 48-5-602. (For effective date, see note.) Adoption and maintenance of qualified timberland property manual.
• 48-5-603. (For effective date, see note.) Certification as qualified owner; requirements.
• 48-5-604. (For effective date, see note.) Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials.
• 48-5-605. (For effective date, see note.) Appeal of commissioner's decisions by taxpayer or county board.
• 48-5-606. (For effective date, see note.) Appeal of commissioner's decisions by taxpayers or groups.
• 48-5-607. (For effective date, see note.) Adoption of forms and regulations.

"NOTICE OF PROPERTY TAX INCREASE The (name of recommending authority or levying authority) has tentatively adopted a millage rate which will require an increase in property taxes by (percentage increase over roll-back rate) percent.

• General Consideration
• Applicant
• Homestead

• General Consideration
• Public Property
• Places of Religious Worship
• Cemeteries
• Residences Owned by Religious Groups
• Institutions of Purely Public Charity
• Educational Institutions
• Farm Products
• Antipollution Equipment

• 48-5A-1. Definitions.
• 48-5A-2. Funds for forest land conservation.
• 48-5A-3. Local assistance grants.
• 48-5A-4. Administration.
• 48-5A-5. (For effective date, see note.) Retention of funds for administrative costs.
• 48-5A-6. (For effective date, see note.) Value of local assistance grants.

• 48-5C-1. (For effective date, see note.) Definitions; exemption from taxation; allocation and disbursement of proceeds collected by tag agents; fair market value of vehicle appealable; report.
• 48-5C-1. (For effective date, see note.) Definitions; exemption from taxation; allocation and disbursement of proceeds collected by tag agents; fair market value of vehicle appealable; report.

Chapter 6. Taxation of Intangibles, 48-6-1 through 48-6-98.

Article 1 Real Estate Transfer Tax.

• 48-6-1. Transfer tax rate.
• 48-6-2. Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown.
• 48-6-3. Persons required to pay real estate transfer tax.
• 48-6-4. Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed.
• 48-6-5. Clerks of superior courts responsible for tax collecting; fees.
• 48-6-6. Annual report of tax distribution.
• 48-6-7. Refund of erroneously or illegally collected tax; procedure for filing claim; action for refund in superior court upon denial of claim; manner of paying refund.
• 48-6-8. Distribution of tax revenues among state and other tax jurisdictions and districts.
• 48-6-9. Failure to collect, account for, and pay over tax imposed by article; penalty.
• 48-6-10. Evasion of tax imposed by article; penalty.

Article 2 Intangible Personal Property Tax [Repealed].

• 48-6-20 through 48-6-44. [Repealed].

Article 3 Intangible Recording Tax.

• 48-6-60. Definitions.
• 48-6-61. Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax.
• 48-6-62. Certification of payment of tax; effect of filing instrument prior to payment; alternate procedure for filing new or modified note secured by previously recorded instrument.
• 48-6-63. Ad valorem taxation of short-term notes secured by real estate; rate; exemptions [Repealed].
• 48-6-64. Tax imposed on long-term and short-term notes secured by realty exclusive; Code section not to be construed as income tax exemption.
• 48-6-65. Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced.
• 48-6-66. Showing correct amount and due date on instruments encumbering or conveying real estate.
• 48-6-67. Violation of Code Section 48-6-66; penalty.
• 48-6-68. Bond for title in absence of security deed; recording and tax.
• 48-6-69. Recording, payment, and certification where encumbered real property located in more than one county or located within and outside state.
• 48-6-70. Filing and payment of tax where encumbered real property located outside state and secured by instrument held by resident.
• 48-6-71. Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination.
• 48-6-72. Collection and distribution of revenues.
• 48-6-73. Reports and distributions by collecting officer; failure to distribute as breach of duty and bond; commissions; long-term notes not entered on property tax digest.
• 48-6-74. Distribution of revenues from intangible recording tax; procedure when real property located in more than one county.
• 48-6-75. Collection procedures in absence of collecting officer.
• 48-6-76. Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund.
• 48-6-77. Failure to pay intangible recording tax bars action on indebtedness; removal of bar; penalty; conditions under which penalty waived; acquisition of instrument by holder exempt from tax.

Article 4 Taxation of Financial Institutions.

• 48-6-90. Definitions.
• 48-6-90.1. Depository financial institutions subject to state and local taxation as business corporations.
• 48-6-91. Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee.
• 48-6-92. Taxation of banks and building and loan associations under article exclusive; exception [Repealed].
• 48-6-93. Local business license tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; allocation of gross receipts; tax credited against state corporate income tax liability.
• 48-6-94. Rate of taxation of moneyed capital competing with national banks.
• 48-6-95. Special state occupation tax on depository financial institutions; tax rate based on Georgia gross receipts; determining gross receipts; return required; annual report of commissioner; credits.
• 48-6-96. Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization.
• 48-6-97. Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally.
• 48-6-98. Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations.

Chapter 7. Income Taxes, 48-7-1 through 48-7-170.

Article 1 General Provisions.

• 48-7-1. Definitions.
• 48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty.
• 48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty.
• 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns under this chapter; penalty.
• 48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00
• 48-7-6. License or registration extensions for National Guard members and reservists on active duty.

Article 2 Imposition, Rate, and Computation;

Exemptions. Article 3

• 48-7-20. (For effective date, see note.) Individual tax rate; tax table; credit for withholding and other payments; applicability to estates and trusts.
• 48-7-21. (For effective date, see note.) Taxation of corporations.
• 48-7-21.1. Definitions; compensation paid by taxpayer disallowed as business expense; applicability.
• 48-7-22. Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; when taxable year of beneficiary differs from that of estate or trust; tax as charge against estate or trust.
• 48-7-23. Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; when taxable year of partner differs from that of partnership.
• 48-7-24. Nonresident members of resident partnerships; resident members of nonresident partnerships.
• 48-7-25. Exempt corporations and organizations; procedure for obtaining exempt status; revocation of exempt status; grounds; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments.
• 48-7-26. Personal exemptions.
• 48-7-27. (For effective date, see note.) Computation of taxable net income.
• 48-7-28. Reciprocity.
• 48-7-28.1. Tax benefit.
• 48-7-28.2. Employer social security credits.
• 48-7-28.3. Expenses from transactions with related members.
• 48-7-28.4. Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations.
• 48-7-29. Tax credits for rural physicians.
• 48-7-29.1. Retrofitting certain single- family homes with accessibility features.
• 48-7-29.2. Tax credit for qualified caregiving expenses.
• 48-7-29.3. (Repealed effective December 31, 2018) Tax credit for federal qualified transportation fringe benefits.
• 48-7-29.4. Tax credit for disaster assistance funds received; rules and regulations.
• 48-7-29.5. (Repealed effective December 31, 2018) Tax credit for private driver education courses of minors; required documentation; rules and regulations.
• 48-7-29.6. Tax credit for qualified low-income building.
• 48-7-29.7. Tax credit for depository financial institutions.
• 48-7-29.8. (Effective until December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations.
• 48-7-29.8. (Effective after December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations.
• 48-7-29.9. Tax credit for qualified life insurance premiums for National Guard and Air National Guard members.
• 48-7-29.10. Credit for qualified child and dependent care expenses; carryover of credit prohibited.
• 48-7-29.11. Income tax credits for teleworking; definitions; powers and duties.
• 48-7-29.12. Tax credit for qualified donation of real property; carryover of credit; appraisals; transfer of credit; penalty.
• 48-7-29.13. Tax credit for qualified health insurance expenses.
• 48-7-29.14. Income tax credit for clean energy property.
• 48-7-29.15. Tax credit for adoption of foster child.
• 48-7-29.16. Qualified education tax credit.
• 48-7-29.17. Tax credit for purchase of one eligible single-family residence.
• 48-7-29.18. Tax credit for purchasers of alternative fuel heavy duty and medium duty vehicles.
• 48-7-29.19. Procedures, conditions, and limitations on amount of tax credits for purchasers of alternative fuel vehicles.
• 48-7-29.20. (Repealed effective December 31, 2021) Tax credits for contributions to rural hospital organizations.
• 48-7-29.21. (Repealed effective December 31, 2023) Tax credits for qualified education donations.
• 48-7-30. Taxation of nonresident's entire net income derived from activities within state; separate accounting possible; applicability; allowed deductions; applicability of provisions for corporations to nonresidents.
• 48-7-31. Taxation of corporations; allocation and apportionment of income; formula for apportionment.
• 48-7-31.1. Conditions for allocating taxpayer's income pursuant to agreement; public inspection; criteria for evaluating proposals.
• 48-7-32. Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations.
• 48-7-33. Annual accounting periods.
• 48-7-34. Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents.
• 48-7-35. Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection.
• 48-7-36. Tolling of time limits for filings by reason of war related service in armed forces.
• 48-7-37. Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments.
• 48-7-38. Deduction for payments to minority subcontractors; certification as minority subcontractor.
• 48-7-39. Depreciation of property placed in service in prior tax years.
• 48-7-40. Designation of counties as less developed areas; tax credits for certain business enterprises.
• 48-7-40.1. Tax credits for business enterprises in less developed areas.
• 48-7-40.2. Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations.
• 48-7-40.3. Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations.
• 48-7-40.4. Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties; conditions and limitations.
• 48-7-40.5. Tax credits for employers providing approved retraining programs.
• 48-7-40.6. Tax credits for employers providing child care.
• 48-7-40.7. Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations.
• 48-7-40.8. Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations.
• 48-7-40.9. Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties; conditions and limitations.
• 48-7-40.10. Tax credit for water conservation facilities and qualified water conservation investment property.
• 48-7-40.11. Tax credit for shift from ground-water usage [Repealed].
• 48-7-40.12. Tax credit for qualified research expenses.
• 48-7-40.13. "Business enterprise" defined; tax credit [Repealed].
• 48-7-40.14. Calculation of new full-time jobs.
• 48-7-40.15. Alternative tax credits for base year port traffic increases; conditions and limitations.
• 48-7-40.15A. Additional job tax credit based on increase in port traffic; conditions and limitations.
• 48-7-40.16. Income tax credits for low-emission vehicles.
• 48-7-40.17. Establishing or relocating quality jobs; tax credit.
• 48-7-40.18. Tax credit for businesses headquartered in state; full-time jobs.
• 48-7-40.19. (Repealed effective December 31, 2018) Diesel particulate emission reduction technology equipment; tax credit.
• 48-7-40.20. Credit against taxes for businesses engaged in manufacturing cigarettes for exportation; amount; required information.
• 48-7-40.21. Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit.
• 48-7-40.22. Credit to business enterprises for leased motor vehicles; daily ridership; implementation.
• 48-7-40.23. Election to count new jobs on calendar year basis.
• 48-7-40.24. Conditions for taking job tax credit by business enterprises; calculating credit.
• 48-7-40.25. Conditions for credit for business enterprises with existing manufacturing facilities; calculating credit.
• 48-7-40.26. Tax credit for film, gaming, video, or digital production in state.
• 48-7-40.26A. Tax credit for postproduction expenditures.
• 48-7-40.27. Tax credit for qualified investments.
• 48-7-40.28. Limitation on credit for qualified investment tax credit.
• 48-7-40.29. (For effective date, see note.) Income tax credits for certain qualified equipment that reduces business or domestic energy or water usage.
• 48-7-40.30. Income tax credit for certain qualified investments for limited period of time.
• 48-7-40.31. Income tax credit for employing qualified parolee.
• 48-7-40.32. Revitalization zone tax credits.
• 48-7-40.33. (Repealed effective January 1, 2023) Tax credits for musical or theatrical performances.
• 48-7-40.34. Tax credit for Class III railroads; reporting.
• 48-7-40.35. Credit for qualified employers; conditions and limitations to credit; requirements for being qualified employer.
• 48-7-41. (Effective until January 1, 2020) Basic skills education program credits.
• 48-7-42. Affiliated entity defined; assignment of corporate income tax credit; carryover of unused credit; joint and severable liability.

Returns and Furnishing of Information.

• 48-7-50. Persons required to file returns; filing of copies of all or part of taxpayers' federal tax returns.
• 48-7-51. Corporation returns; contents; consolidated returns of two or more corporations; returns by receivers, trustees, and assignees; collection.
• 48-7-52. Returns by corporations of information concerning dividend payments; oath; contents.
• 48-7-53. Partnership returns; contents; oath; reporting of final federal adjustments; administrative adjustment request; rules and regulations.
• 48-7-54. Electronic filing for nonindividual taxpayers.
• 48-7-55. Required questions on returns for individuals [Repealed].
• 48-7-56. Time and place of filing returns; extensions; tentative returns; extensions for members of armed forces; estimated returns.
• 48-7-57. Penalty for failure to file timely return; rate; maximum; failure due to reasonable cause; reduction of tax due by partial payment, credit, or other penalty; applicability of federal return extension to state return.
• 48-7-57.1. Filing of returns which are frivolous or desire to impede the administration of state income tax laws.
• 48-7-58. Taxpayer activities distorting true net income; proper computation by commissioner; determination of taxable income of corporations engaging in improper activities; consideration of potential reasonable profits.
• 48-7-59. Examination of federal income tax returns.
• 48-7-60. Confidentiality of tax information; exceptions; authorized inspection by certain officials; conditions; furnishing information to local tax authorities; conditions; furnishing information to nonofficials; conditions; effect of Code section.
• 48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.
• 48-7-62. Contributions to be Georgia National Guard Foundation.
• 48-7-63. Taxpayer contributions to permitted stem cell research through income tax payment and refund process.

Article 4 Payment: Deficiencies, Assessment,

and Collection. Article 5

• 48-7-80. Time and place of payment of tax on basis of calendar or fiscal year.
• 48-7-81. Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period.
• 48-7-82. Periods of limitation for assessment of taxes; collection by execution; change or correction of net income.
• 48-7-83. Action for collection of tax out of assets of dissolved corporation; procedure.
• 48-7-84. Actions in restraint of assessment or collection of income tax.
• 48-7-85. Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner's discretion.
• 48-7-86. Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; "underpayment" defined; penalties for underpayments; relief of liability on joint return.

Current Income Tax Payment. Article 6

• 48-7-100. Definitions.
• 48-7-100.1. Withholding of income tax from retirement benefits of federal annuitants.
• 48-7-101. Collection of income tax at source; withholding.
• 48-7-102. Withholding exemption status.
• 48-7-102.1. Withholding exemptions; rules and regulations; submission of certificates to commissioner.
• 48-7-103. Quarterly, monthly, and jeopardy returns; tax payments; forms.
• 48-7-104. Period adjustments for incorrect withholdings or payments.
• 48-7-105. Statements of wages paid and taxes withheld to employees; time; extensions.
• 48-7-106. Annual and final returns; time; extensions; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations.
• 48-7-107. Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms.
• 48-7-108. Employer's liability.
• 48-7-109. Effect as to employer's liability of employee's payment of tax not deducted and withheld; effect on employee's income tax liability resulting from employer's failure to withhold tax.
• 48-7-109.1. Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article.
• 48-7-110. Effect of employer's voluntary compliance with requirements of article as to admission of doing business in state.
• 48-7-111. Employer's records; contents; period of preservation.
• 48-7-112. Employee refunds and credits; procedures.
• 48-7-113. Employer refunds and credits; procedure; claim for abatement of overassessment.
• 48-7-114. Estimated income tax by individuals; procedures.
• 48-7-115. Time for filing estimated income tax by individuals.
• 48-7-116. Installment payments of estimated tax by individuals.
• 48-7-117. Estimated income tax by corporations.
• 48-7-118. Time for filing declarations of estimated income tax by corporations [Repealed].
• 48-7-119. Installment payments of estimated tax by corporations.
• 48-7-120. Failure by taxpayer to pay estimated income tax.
• 48-7-121. Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time.
• 48-7-122. Nondeductibility to employer of tax deducted and withheld.
• 48-7-123. Disregard of fractional parts of dollar in allowance of credits or refunds or in assessment or collection of deficiencies or underpayments.
• 48-7-124. Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction.
• 48-7-125. Application of article to short taxable years.
• 48-7-126. Assessable penalties and interest.
• 48-7-127. Other violations of article; penalties.
• 48-7-128. Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents.
• 48-7-129. Withholding tax on distributions to nonresident members of partnerships, Subchapter "S" corporations, and limited liability companies.

Local Income Taxes. Article 7

• 48-7-140. Prohibition of local income taxes.

Setoff Debt Collection. Cross references. - Penalty for disclosure of information obtained by person, corporation, or others engaged in business of preparing federal or state income tax returns or assisting in such preparation, § 16-11-81.

• 48-7-160. Purposes.
• 48-7-161. Definitions.
• 48-7-162. Collection remedy additional.
• 48-7-162.1. Submission of debts through Administrative Office of the Courts.
• 48-7-163. Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee.
• 48-7-164. Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs borne by claimant agency.
• 48-7-165. Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals.
• 48-7-165.1. Hearing; final determination of debt.
• 48-7-166. Final determination of debt due; transfer from escrow account to credit of debtor's account of debt due; notice of setoff; contents; refund of excess; disbursement of funds.
• 48-7-167. Effect of setoff on refund.
• 48-7-168. Priority of department over claimant agencies for collection by setoff.
• 48-7-169. Authorization of commissioner to prescribe forms and promulgate rules and regulations.
• 48-7-170. Confidentiality exemption; providing of necessary information by commissioner to claimant agencies; nondisclosure of information by employees or prior employees of agencies; penalties.

• 48-7A-1. Legislative findings and purposes [Repealed].
• 48-7A-2. "Dependent" defined.
• 48-7A-3. Persons entitled to claim tax credit; tax credits schedule; tax credit claimed against tax liability; period for filing claims for credit; applicability to food stamp recipients; authority of commissioner.

Chapter 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

Article 1 State Sales and Use Tax.

Part 1 GENERAL PROVISIONS.

• 48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
• 48-8-2. (For effective date, see note.) Definitions.
• 48-8-3. (For effective date, see note.) Exemptions.
• 48-8-3.1. Exemptions as to motor fuels.
• 48-8-3.2. Definitions; exemption; applicability; examples.
• 48-8-3.3. Definitions; applicability; criteria for eligibility; rules and regulations; dealer performing both manufacturing and agricultural operations; exemption; audits; annual report.
• 48-8-3.4. Maximum amount of sales and use tax on boats; annual reporting; termination.
• 48-8-4. Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer.
• 48-8-5. Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.
• 48-8-6. (For effective date, see note.) Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
• 48-8-7. Violation of article; penalty.
• 48-8-8. Filing false or fraudulent return by dealer under article; penalty.
• 48-8-9. Failure by dealer to furnish return under article; penalty.
• 48-8-10. Failure by dealer to keep or to allow inspection of records under article; penalty.
• 48-8-11. Violation of any other provision of article; penalty.
• 48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
• 48-8-13. Taxing jurisdiction for mobile telecommunications services.
• 48-8-14. Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes.
• 48-8-15. State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner.
• 48-8-16. Ratification of Executive Order on sale of dyed fuel oils.
• 48-8-17. Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension.
• 48-8-17.1. Ratification of Executive Order on prepaid taxes; suspension of provisions [Repealed].
• 48-8-18. Ratification of Executive Order on pharmaceuticals distributed without cost.

Part 2 Imposition, Rate, Collection,

and Assessment. Article 2

• 48-8-30. (For effective date, see note.) Imposition of tax; rates; collection.
• 48-8-31. Tax computation to be carried to third decimal place; rounding.
• 48-8-32. Tax collectable from dealers; rate for retail sales price and purchase price.
• 48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
• 48-8-34. Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax.
• 48-8-35. Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect.
• 48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
• 48-8-37. Violation of Code Section 48-8-36; penalty.
• 48-8-38. Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents; proof of claimed exemption.
• 48-8-39. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
• 48-8-40. Effect of sales from commingled goods when certificate given for portion of goods.
• 48-8-41. Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment.
• 48-8-42. Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception.
• 48-8-43. Disposition of taxes collected in excess of 4 percent.
• 48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles.
• 48-8-45. Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts.
• 48-8-46. Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold.
• 48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
• 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; penalty.
• 48-8-49. Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions.
• 48-8-50. Compensation of dealers for reporting and paying tax; reimbursement deduction.
• 48-8-51. Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctness.
• 48-8-52. Dealers' duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invoice produced; presumption of correctness; fixing of actual consideration for lease or rental; collection.
• 48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
• 48-8-54. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
• 48-8-55. Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment.
• 48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
• 48-8-57. Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service.
• 48-8-58. Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms.
• 48-8-59. Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; contents; conditions for valid certificate; renewal fee after revocation or suspension of certificate.
• 48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
• 48-8-61. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
• 48-8-62. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
• 48-8-63. "Nonresident subcontractor" defined; payment of tax by contractors; liability of seller; withholding of payments due subcontractor; rate; bond; exemption of property unconsumed; property deemed consumed; property of the state or of the United States.
• 48-8-64. Time for assessment.
• 48-8-65. Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by nonresident dealer; venue; perfection of service of process.
• 48-8-66. Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return.
• 48-8-67. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
• 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate.
• 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.
• 48-8-70. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence.
• 48-8-71. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
• 48-8-72. Over-collected sales or use tax.
• 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
• 48-8-74. Effective date for sales tax rate change.
• 48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.
• 48-8-76. Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
• 48-8-77. Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
• 48-8-77.1. Certification of review software by department; relief from liability.

Joint County and Municipal Sales and Use Tax (LOST).

• 48-8-80. "Qualified municipality" defined.
• 48-8-81. Creation of special districts.
• 48-8-82. Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.
• 48-8-82.1. One-year increase in tax rate [Repealed].
• 48-8-83. Special districts where joint tax to be levied.
• 48-8-83.1. Levying and collection of joint tax to be continued.
• 48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time.
• 48-8-85. Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
• 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner.
• 48-8-87. Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liabilities; compensation of dealers if payments not delinquent; rate.
• 48-8-88. Required information on sales tax returns; purpose.
• 48-8-89. Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate.
• 48-8-89.1. Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate.
• 48-8-89.2. Distribution of tax proceeds upon qualified municipality ceasing to be qualified.
• 48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality.
• 48-8-90. Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit.
• 48-8-91. Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero.
• 48-8-92. Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense.
• 48-8-93. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
• 48-8-94. Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy.
• 48-8-95. Authorization of commissioner to promulgate rules and regulations.
• 48-8-96. Taxation of property in consolidated governments; change in tax rates.

Article 2A Homestead Option Sales and Use Tax (HOST).

Part 1 HOMESTEAD OPTION SALES AND USE TAX.

• 48-8-100. Short title.
• 48-8-101. Definitions.
• 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities.
• 48-8-102. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes.
• 48-8-103. Submission to voters to determine imposition of tax.
• 48-8-104. Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds.
• 48-8-105. Credit of tax against similar taxes collected in other jurisdictions on same property.
• 48-8-106. Submission to voters of question as to whether to discontinue tax.
• 48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
• 48-8-108. Taxation of building and construction materials.
• 48-8-109. Rules and regulations.

Part 2 EQUALIZED HOMESTEAD OPTION SALES TAX.

• 48-8-109.1. Short title.
• 48-8-109.2. Referendum on suspension of taxation.
• 48-8-109.3. Creation of special districts; application of tax.
• 48-8-109.4. Role of election superintendent.
• 48-8-109.5. Administration and collection of tax; disbursement of tax.
• 48-8-109.6. Taxation from other jurisdiction; calculations.
• 48-8-109.7. Referendum on discontinuation of taxation; ballot.
• 48-8-109.8. Sales outside of jurisdiction.
• 48-8-109.9. "Building and construction materials" defined; exemption.
• 48-8-109.10. Regulatory authority of commissioner.

Article 3 County Sales and Use Taxes.

Part 1 County Special Purpose Local Option Sales Tax (SPLOST).

• 48-8-110. Definitions.
• 48-8-110.1. Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.
• 48-8-111. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election.
• 48-8-111.1. Application of part to consolidated government.
• 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax.
• 48-8-113. Administration and collection by commissioner; application; deduction to dealers.
• 48-8-114. Sales tax return requirements.
• 48-8-115. Disbursement of tax proceeds.
• 48-8-116. Tax credits.
• 48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county.
• 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
• 48-8-119. Promulgation of rules and regulations by commissioner.
• 48-8-120. Effect of other local sales and use taxes on imposition of tax.
• 48-8-121. Use of proceeds; issuance of general obligation debt.
• 48-8-122. Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report.
• 48-8-123. Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax.
• 48-8-124. Enforcement.

Part 2 SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST).

• 48-8-140. Authority for and legislative intent of article.
• 48-8-141. Manner of imposition of tax; report; rate.
• 48-8-142. Issuance of general obligation debt in conjunction with tax; required contents of resolution and ballot.
• 48-8-143. Distribution of sales tax for educational purposes.
• 48-8-144. Local charter schools and state chartered special schools as capital outlay project.

Article 3A Uniform Sales and Use Tax Administration.

• 48-8-160. Short title.
• 48-8-161. Definitions.
• 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
• 48-8-163. Effect upon other statutory provisions.
• 48-8-164. Purpose.
• 48-8-165. Benefit is to the state; no individual right to challenge or contest application.
• 48-8-166. Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems.
• 48-8-167. Member of Streamlined Sales Tax Governing Board.

Article 4 Water and Sewer Projects and Costs Tax (MOST).

• 48-8-200. Definitions.
• 48-8-201. Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate.
• 48-8-202. Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot.
• 48-8-203. Imposition of tax following approval; termination of tax.
• 48-8-204. Administration and collection of tax; deduction.
• 48-8-205. Identification of location of retail establishment when submitting sales and use tax return.
• 48-8-206. Disbursement of proceeds.
• 48-8-207. Payment of tax on personal property in another local tax jurisdiction; collection of difference.
• 48-8-208. No tax on products ordered and delivered outside geographical area of municipality.
• 48-8-209. No tax on construction materials included in bid prior to approval of additional tax.
• 48-8-210. Commissioner authorized to issue rules and regulations.
• 48-8-211. Impact on other taxes.
• 48-8-212. Utilization of tax proceeds by municipality; record keeping; use for general obligation debt.

Article 5 Special District Transportation Sales and Use Tax (TSPLOST).

Part 1 IN GENERAL.

• 48-8-240. Findings; purpose.
• 48-8-241. Creation of special districts; tax rate.
• 48-8-242. Definitions.
• 48-8-243. Criteria for development of investment list of projects and programs; report; gridlock.

Part 2 ELECTION, IMPOSITION, AND PROCEDURES.

• 48-8-244. Election; ballot.
• 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27.
• 48-8-245. Collection of tax; cessation of tax.
• 48-8-246. Collection and administration of tax by state revenue commissioner.
• 48-8-247. Remittance of taxes.
• 48-8-248. Disbursement of proceeds.
• 48-8-249. Use of proceeds within special district exclusively for projects on approved investment list; contracts.
• 48-8-250. Report.
• 48-8-251. Citizens Review Panel; membership; vacancy; recommendations; report.
• 48-8-252. Tax paid in another jurisdiction.
• 48-8-253. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery.
• 48-8-254. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials.
• 48-8-255. Authority to promulgate rules and regulations.
• 48-8-256. Special district tax not subject to allocation or balancing of state and federal funds.

Article 5A Special District Mass Transportation Sales and Use Tax.

Part 1 GENERAL PROVISIONS.

• 48-8-260. Definitions.
• 48-8-261. Creation of special districts; imposition of taxes.
• 48-8-262. Notice; agreement memorializing levy and rate of tax; rate; resolution required.
• 48-8-263. Ballot question; expenses of election; resubmission of question; general obligation debt.
• 48-8-264. Timing of tax.
• 48-8-265. Administration and collection of tax.
• 48-8-266. Required information on sales tax return.
• 48-8-267. Procedure for disbursement of proceeds from taxation.
• 48-8-268. Impact of tax upon other funding and budgeting considerations.
• 48-8-269. Exemption from taxation.
• 48-8-269.1. Credit for other taxes paid in calculating taxes due.
• 48-8-269.2. Delivery outside of geographical area.
• 48-8-269.3. Commissioner's authority to promulgate rules and regulations.
• 48-8-269.4. Impact on other taxes.
• 48-8-269.5. Accounting required; record-keeping requirements.
• 48-8-269.6. Annual publication of report.

Part 2 METROPOLITAN COUNTY SPECIAL DISTRICTS.

• 48-8-269.7. Levy of a tax for transportation purposes in metropolitan county special districts.
• 48-8-269.8. Part of metropolitan county special district outside boundaries of metropolitan municipality special district.
• 48-8-269.9. Ballot measure.
• 48-8-269.10. Procedures, conditions, and limitations for imposition of tax.
• 48-8-269.11. Administration and collection by commissioner.
• 48-8-269.12. Remission of taxes collected; location of each retail establishment.
• 48-8-269.13. Disbursement of proceeds.
• 48-8-269.14. Allocation or balancing of state and federal funds.
• 48-8-269.15. Tax imposed.
• 48-8-269.16. Credit for taxes paid in another tax jurisdiction.
• 48-8-269.17. No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
• 48-8-269.18. Rules and regulations.
• 48-8-269.19. Tax authorized in addition to other local sales and use taxes.
• 48-8-269.20. Proceeds to be used exclusively for transportation purposes; general obligation debt; intergovernmental agreement; resolution.
• 48-8-269.21. Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.

Part 3 METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS.

• 48-8-269.22. Creation of 159 special districts conterminous with geographical boundary of each county; applicability.
• 48-8-269.23. Transportation special purpose local option sales and use tax.
• 48-8-269.24. Ballot measure.
• 48-8-269.25. Procedures, conditions, and limitations for imposition of tax.
• 48-8-269.26. Administration and collection by commissioner.
• 48-8-269.27. Remission of taxes collected; location of each retail establishment.
• 48-8-269.28. Disbursement of tax proceeds.
• 48-8-269.29. Allocation or balancing of state and federal funds.
• 48-8-269.30. Tax imposed.
• 48-8-269.31. Credit for taxes paid in another tax jurisdiction.
• 48-8-269.32. No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
• 48-8-269.33. Rules and regulations.
• 48-8-269.34. Tax authorized in addition to other local sales and use taxes.
• 48-8-269.35. Proceeds to be used exclusively for transportation purposes; general obligation debt; resolution.
• 48-8-269.36. Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.

Article 5B Special Districts for Transit

Purposes (Transit SPLOST). Part 1

• 48-8-269.40. (Effective January 1, 2019) Definitions.
• 48-8-269.41. (Effective January 1, 2019) Transit special purpose local option sales and use tax.
• 48-8-269.42. (Effective January 1, 2019) Referendum on taxes; impact of passage of resolution.

Part 2 NEIGHBORING COUNTIES AND SPECIAL DISTRICTS OUTSIDE NONATTAINMENT AREAS.

• 48-8-269.43. (Effective January 1, 2019) Notice for the referendum; meeting; requirements for intergovernmental agreements; requirements for resolutions; unanimous approval.
• 48-8-269.44. (Effective January 1, 2019) Ballot language; conduct of election; impact of approval or rejection of question.

Part 3 SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS.

• 48-8-269.45. (Effective January 1, 2019) Notice to local officials; approval or denial of projects; requirements for resolution.
• 48-8-269.46. (Effective January 1, 2019) Ballot form for imposition of tax for transit projects; conduct of election; impact of approval or rejection of question.

Part 4 PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS.

• 48-8-269.47. (Effective January 1, 2019) Tax rate; procedure for imposition of tax.
• 48-8-269.48. (Effective January 1, 2019) Administration and collection of tax.
• 48-8-269.49. (Effective January 1, 2019) Sales tax return; requirements.
• 48-8-269.50. (Effective January 1, 2019) Disbursement of proceeds.
• 48-8-269.51. (Effective January 1, 2019) Allocation or balancing of funds.
• 48-8-269.52. (Effective January 1, 2019) Exemption from taxation.
• 48-8-269.53. (Effective January 1, 2019) Tax credits.
• 48-8-269.54. (Effective January 1, 2019) Purchases outside geographical area.
• 48-8-269.55. (Effective January 1, 2019) Regulatory authority.
• 48-8-269.56. (Effective January 1, 2019) Provisions create additional tax.
• 48-8-269.57. (Effective January 1, 2019) Exclusive use of tax proceeds; audits; payment of debt.
• 48-8-269.58. (Effective January 1, 2019) Annual reporting to public via newspaper.

Article 6 Georgia Tourism Development.

• 48-8-270. Short title.
• 48-8-271. Definitions.
• 48-8-272. Purpose of article; legislative findings.
• 48-8-273. Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations.
• 48-8-274. Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval.
• 48-8-275. Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements.
• 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.
• 48-8-277. Transfer of rights, duties, and obligations to successor company.
• 48-8-278. Article inapplicable to sales tax levied for educational purposes [Repealed].

• In General
• Taxation of Particular Persons and Entities
• Taxation of Particular Sales and Uses

• General Consideration
• Dealer
• Lease or Rental
• Retail Sale
• Sale
• Sales Price
• Tangible Personal Property
• Use Tax

• General Consideration
• Sales to State or Federal Government
• Federal Excise Tax
• Sales to Nonprofit Hospitals, Nursing Homes, etc.
• Sales to University System of Georgia
• Sales to Private Colleges or Universities
• Sales to Private Elementary and Secondary Schools
• Sales by Religious Institutions or Denominations
• Sale of Fuel and Supplies Used by Ships
• Sales of Transportation Equipment
• Transportation Charges
• Inconsequential Sales Incident to Service Transactions
• Sale of Seed, Fertilizer, Animal Feed, and Related Goods
• Industrial Materials, Packaging, and Other Items
• Sale of Antipollution Machinery and Equipment

• General Consideration
• Entities and Transactions Subject to Tax
• Amount Subject to Tax
• Interstate Transactions
• First Use in State of Property Purchased Outside State

Chapter 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.

Article 1 Motor Fuel Tax.

• 48-9-1. Short title.
• 48-9-2. Definitions.
• 48-9-3. Levy of excise tax; rate; taxation of motor fuels not commonly sold or measured by gallon; rate; prohibition of tax on motor fuel by political subdivisions; exception; exempted sales.
• 48-9-4. Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety.
• 48-9-5. Licensing as distributors of fuel oils, compressed petroleum gas, or special fuel persons having both highway and nonhighway use of such fuel and resellers; purchases of such fuel by licensees exempt.
• 48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
• 48-9-7. Discontinuance, sale, or transfer of distributor's operations; notice to commissioner; time; contents; payment of taxes concurrent with discontinuance, sale, or transfer; effect of failure to give notice.
• 48-9-8. Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices.
• 48-9-9. Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers.
• 48-9-10. Refunds of motor fuel taxes, in general; application for refund permit; contents; refunds to persons using gasoline for agricultural purposes; amount; retailers; separate claims; amount; interest.
• 48-9-10.1. Refunds of sales and use taxes to credit card issuers.
• 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
• 48-9-12. Powers of the commissioner; notice of cancellation of license; retention of bonds; public inspection of records; assessment based on commissioner's estimate; agreements for time extension; list of licensed distributors.
• 48-9-13. Assessments of deficiencies; time limits; timely return; false or fraudulent return; no return; filing of statement by sheriff, receiver, or other officer upon sale of distributor's property; contents.
• 48-9-14. Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title [Repealed].
• 48-9-15. Officers required to assist in enforcing article; powers.
• 48-9-16. Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations.
• 48-9-17. Violations of article; penalties.
• 48-9-18. Operation without distributor's license; assessment of penalty in lieu of taxes.
• 48-9-19. Cooperative agreements with other states.
• 48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax [Repealed].

Article 2 Road Tax on Motor Carriers.

• 48-9-30. Definitions.
• 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax.
• 48-9-32. Payment of road tax; time; calculation on amount of motor fuel used in state; formula.
• 48-9-33. Reports of motor carriers; time; exemption.
• 48-9-34. Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds; required inclusion of certain motor carriers.
• 48-9-35. Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit.
• 48-9-36. Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant's records; procedure for issuance of refunds; interest.
• 48-9-37. Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability.
• 48-9-38. Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee.
• 48-9-39. Violation of Code Section 48-9-38; penalty.
• 48-9-40. Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; agreements with certain jurisdictions for cooperative audits.
• 48-9-41. Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection.
• 48-9-42. Secretary of State as agent of nonresident motor carriers for service of process or notice.
• 48-9-43. Assistance by Department of Public Safety in administration and enforcement of article; powers.
• 48-9-44. Powers of revenue agents in enforcement of article.
• 48-9-45. Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures.
• 48-9-46. Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.

Chapter 11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.

• 48-11-1. Definitions.
• 48-11-2. Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first transaction; dealers or distributors; tax separately identified; collection.
• 48-11-3. Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps with another distributor; redemption.
• 48-11-4. Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities.
• 48-11-5. Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments.
• 48-11-6. Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner.
• 48-11-7. Execution of bonds by distributor; surety.
• 48-11-8. Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.
• 48-11-9. Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines.
• 48-11-10. Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report.
• 48-11-11. Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses.
• 48-11-12. Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud.
• 48-11-13. Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions.
• 48-11-14. Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties.
• 48-11-15. Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported.
• 48-11-16. Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding.
• 48-11-17. Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.
• 48-11-18. Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissioner's action; costs.
• 48-11-19. Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement.
• 48-11-20. Venue as to violations of chapter; commissioner's certificate as prima-facie evidence.
• 48-11-21. Jurisdiction of superior courts of criminal violations of chapter.
• 48-11-22. Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability.
• 48-11-23. Transporting tobacco products in violation of Code Section 48-11-22; penalty.
• 48-11-23.1. Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses.
• 48-11-24. Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses.
• 48-11-25. Violations of chapter; penalties.
• 48-11-26. Failure to file report or filing false report required by chapter; penalty.
• 48-11-27. False entries on invoices or records pursuant to chapter; penalty.
• 48-11-28. Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.
• 48-11-29. Swearing and testifying falsely with respect to matters governed by chapter; penalty [Repealed].
• 48-11-30. Penalty for sale or possession of counterfeit cigarettes.

Chapter 12. Estate Tax, 48-12-1.

• 48-12-1. Elimination of estate taxes and returns; prior taxable years not applicable.

Chapter 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

Article 1 General Provisions.

• 48-13-1. "In towns or cities" defined [Repealed].
• 48-13-2. Prohibition of export tax on state products.
• 48-13-3. Prohibition of capitation tax; exception.
• 48-13-4. Prohibition of tax on activities involving air commerce; exceptions.
• 48-13-5. Definitions.
• 48-13-6. Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase.
• 48-13-7. Levy of occupation tax by localities on businesses and practitioners of professions and occupations with no location or office in state; superseding of local law; laws applicable to levy; tax payable to only one local government; exemption.
• 48-13-8. Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited.
• 48-13-9. Limitation on authority of local government to impose regulatory fee; examples of those which may be subject to fees; individuals and entities not subject to fees; general laws not repealed.
• 48-13-9.1. Civil action; attorney's fees.
• 48-13-10. Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner.
• 48-13-10.1. Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services [Repealed].
• 48-13-11. Prohibited criteria or methods in determining amount of occupation tax.
• 48-13-12. Classification rules for businesses or practitioners with more than one type of service or product.
• 48-13-13. Prohibitions on occupation tax levies by local governments.
• 48-13-14. Levy on business or practitioner with location or office in more than one jurisdiction; methods of allocating gross receipts; information provided by business or practitioner; limits on levies by local governments using criteria for taxation.
• 48-13-15. Confidentiality of information provided by business or practitioner; violation; when disclosure allowed.
• 48-13-16. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.
• 48-13-17. Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers.
• 48-13-18. Levy by municipalities of occupation taxes on licensed businesses, trades, and professions; limitation; prohibition of municipal licensing or taxation of businesses, trades, or operations operating registered vehicles.
• 48-13-19. Limitation on levy of employment taxes by municipalities; exception.
• 48-13-20. Time for payment of fees and taxes.
• 48-13-20.1. Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; applicability; required information; electronic submission of information; establishment of website or electronic portal; promulgation of rules and regulations.
• 48-13-21. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.
• 48-13-22. Amount of tax due from businesses commenced on or after July 1.
• 48-13-23. Duty to post state licenses in places of business by persons subject to any special or occupational tax.
• 48-13-24. Census governing amount of tax or license fee to be paid.
• 48-13-25. Effect of entry of nulla bona on right of defaulting taxpayer to collect fees for services rendered after entry; effect of taxpayer's payment in full of delinquent tax, on such right.
• 48-13-26. Issuance of executions against delinquent taxpayers; criminal liability unaffected.
• 48-13-27. Ordinances and resolutions to be in compliance with amended article.
• 48-13-28. Disposition of increase in occupation tax revenue; public hearings.
• 48-13-29. Compliance by counties and municipalities with provisions; electronic or mail application process; payment of fees; establishment of system of permitting not required; plans or specifications by mail.

Article 2 Nonresident Contractors.

• 48-13-30. "Contractor" defined.
• 48-13-31. Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition.
• 48-13-32. Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee.
• 48-13-33. Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure.
• 48-13-34. Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release.
• 48-13-35. Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor.
• 48-13-36. Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents.
• 48-13-37. Preclusion of right to bring action for payment on contract by contractor in violation of article.
• 48-13-38. Violations of article; penalty.

Article 3 Excise Tax on Rooms, Lodgings, and

Accommodations. Article 4

• 48-13-50. Purpose.
• 48-13-50.1. Creation of special districts.
• 48-13-50.2. Definitions.
• 48-13-50.3. Additional tax imposed by innkeepers; forms for reporting; use of funds from additional taxes; provisions for termination.
• 48-13-51. County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows.
• 48-13-52. Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate.
• 48-13-53. Procedures.
• 48-13-53.1. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money.
• 48-13-53.2. Innkeepers and taxes.
• 48-13-53.3. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax.
• 48-13-53.4. Records and books.
• 48-13-53.5. Assessments.
• 48-13-53.6. Unpaid tax.
• 48-13-54. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds.
• 48-13-55. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies.
• 48-13-56. Annual report to Department of Community Affairs.
• 48-13-56.1. Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members.
• 48-13-57. Provisions applying to taxes.
• 48-13-58. Penalties added to tax for failure to pay.
• 48-13-58.1. Criminal penalties for failure to make return or pay taxes.
• 48-13-59. Failure to collect taxes; punishment.
• 48-13-60. Unlawful returns; punishment.
• 48-13-61. Failure to furnish return; punishment.
• 48-13-62. Failure to keep and open records; punishment.
• 48-13-63. Other violations; punishment.

Corporate Net Worth Tax. Article 5

• 48-13-70. Definition.
• 48-13-71. Organizations and companies exempt from corporate net worth tax.
• 48-13-72. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.
• 48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months.
• 48-13-74. Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation's books or return.
• 48-13-75. Apportionment of net worth of foreign corporation; formula; determination of receipts derived from business in state; fixing value of capital stock; alternate method.
• 48-13-76. Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period.
• 48-13-77. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.
• 48-13-78. Period for payment of tax; effect.
• 48-13-79. Penalties; failure to file timely; extensions; failure to pay timely; interest.

Excise Taxes on Rental Motor Vehicles. Article 6

• 48-13-90. Legislative purpose and intent.
• 48-13-91. Definitions.
• 48-13-92. Special districts.
• 48-13-93. Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose.
• 48-13-94. Reimbursement for persons collecting tax.
• 48-13-95. Local powers and procedures.
• 48-13-96. Auditor's report.
• 48-13-97. Cash and credit rental charges to be reported on either cash or accrual basis of accounting.

Excise Tax On Sale Or Use Of Energy. Article 7

• 48-13-110. Definitions.
• 48-13-111. Creation of special districts.
• 48-13-112. Levy and collection of excise tax on sale or use of energy.
• 48-13-113. Notice of meeting to determine levy.
• 48-13-114. Adoption of ordinance levying excise tax within special district.
• 48-13-115. Nonparticipation of county within special district to enter into intergovernmental agreement.
• 48-13-116. Imposition of excise tax; effective date; limitations.
• 48-13-117. Procedures for manner of payment and collection; assessment; claim for refund of taxes paid; contingent contract or arrangement for assessment of tax liability prohibited.
• 48-13-118. Separate revenue schedule required.
• 48-13-119. Transmittal of returns and remission of taxes due; form of returns; estimated tax liability.
• 48-13-120. Extension of time for making returns; penalties and interest; failure to make return.
• 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.
• 48-13-122. Authority to waive penalties.
• 48-13-123. Failure to make returns or pay full amount of tax; penalties and interest.
• 48-13-124. Willful failure to collect tax; misdemeanor; punishment.
• 48-13-125. False or fraudulent return; penalty.
• 48-13-126. Failure or refusal to furnish return; punishment.
• 48-13-127. Willful failure to keep records or open records to inspection; punishment.
• 48-13-128. Violation of article; punishment.

Taxation of Consumer Fireworks. ALR. - Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 A.L.R. 1312; 107 A.L.R. 652.

• 48-13-130. Definitions.
• 48-13-131. Excise tax imposed; rate of taxation; allocation of moneys collected from tax on consumer fireworks to various purposes; payment.
• 48-13-132. Civil penalty for violations.
• 48-13-133. Promulgation of rules and regulations.

Chapter 14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.

• 48-14-1. Grants to counties containing more than 20,000 acres of state-owned land not subject to taxation; limit on amount of grants; evaluation and assessment; procedure for billing State Forestry Commission.
• 48-14-2. "TVA" defined; apportionment of payments to state and political subdivisions by TVA in lieu of taxes; formula; deduction of direct TVA payments; reapportionment.
• 48-14-3. Distribution of funds appropriated to counties for public road construction and maintenance; submission of annual county audits; unexpended funds; payment; minimum annual amount.
• 48-14-4. Annual grant to counties with 20,000 or more acres of unimproved real estate owned by Department of Natural Resources.

Chapter 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

• 48-15-1. No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized.
• 48-15-2. Definitions.
• 48-15-3. Imposition of tax.
• 48-15-4. Exemption.
• 48-15-5. Calculation of tax.
• 48-15-6. Tax rates.
• 48-15-7. Time of payment of tax; report forms.
• 48-15-8. Enforcement and administration of chapter.
• 48-15-9. Assessment and collection of tax.
• 48-15-10. Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.
• 48-15-11. Forfeiture law not superseded by chapter.

Chapter 16. Tax Amnesty Program, 48-16-1 through 48-16-12.

• 48-16-1. Legislative findings, declarations, and intent.
• 48-16-2. Short title.
• 48-16-3. Definitions.
• 48-16-4. Tax amnesty program; waiver of penalties; duration and applicability of program; forms.
• 48-16-5. Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends.
• 48-16-6. To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program.
• 48-16-7. Interest on installment agreements; interest on refunded or credited overpayments.
• 48-16-8. Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.
• 48-16-9. Accounting and reporting of funds collected under amnesty program; disposition of funds.
• 48-16-10. Imposition of cost of collection fee after amnesty period expires.
• 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
• 48-16-12. Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order.

• 48-16A-1. Legislative findings, declarations, and intent.
• 48-16A-2. Short title.
• 48-16A-3. Definitions.
• 48-16A-4. Development and administration of program; waiver of penalties; duration of program; forms.
• 48-16A-5. Requirements for participation in program by eligible taxpayers.
• 48-16A-6. Taxpayers eligible for amnesty.
• 48-16A-7. Interest on installment agreements or refunded or credited overpayments.
• 48-16A-8. Publicizing of program.
• 48-16A-9. Accounting and reporting of collections.
• 48-16A-10. Cost of collection fee.