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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 1 - General Provisions
- § 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
Cross references.
- Power of state to tax, Ga. Const. 1983, Art. VII, Sec. I.
Levy by counties and municipalities of excise tax on sale of distilled spirits by the drink, § 3-4-130 et seq.
Excise taxes relating to sale of malt beverages, § 3-5-60 et seq.
Excise taxation relating to sale of wine, § 3-6-50 et seq.
Excise taxation of sale of distilled spirits in private clubs, § 3-7-60.
Taxation of gross direct premiums received by insurance companies doing business in state, § 33-8-4.
Power of Governor to suspend collection of taxes due state until meeting of next General Assembly, § 45-12-22.
RESEARCH REFERENCES
ALR.
- Liability to refund local taxes as within coverage of liability insurance, 21 A.L.R.4th 895.
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