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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 1 - General Provisions (§§ 48-1-1 — 48-1-10)
Annotations
Research References & Practice Aids
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.
Hierarchy Notes:O. C. G. A. Title 48
Universal Citation:
O.C.G.A. Title 48, Ch. 1
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- § 48-1-1. Short title
- § 48-1-2. [Effective July 1, 2026] 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
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