2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 2 - State Administrative Organization, Administration, and Enforcement (Arts. 1 — 5)

Annotations

Research References & Practice Aids

Organization, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Administrative Unit, Rule 560-1-1-.02 et seq.

Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Fiscal Operations Division, Rule 560-3-2-.01 et seq.

Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Rule 560-7-3-.02 et seq.

Withholding on Sales or Transfers of Real Property and Associated Tangible Property by Nonresidents of Georgia, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Returns and Collections, Rule 560-7-8-.35.

Substantive Regulations, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-2-.01 et seq.

Taxation of Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-5-.01 et seq.

Conservation Use Property, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-6-.01 et seq.

Appraisal Procedures Manual, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Local Government Services Division, Rule 560-11-10-.01 et seq.

Forms applicable to sales and use taxes, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Sales and Use Tax Division, Rule 560-12-3-.01 et seq.

81A C. J. S., States, §§ 164, 165, 260, 261.

Power to allow discount or rebate for prompt payment of taxes, 51 A. L. R. 286; 102 A. L. R. 433.

Use of initial instead of first or middle name in publication of notice in tax proceeding, 53 A. L. R. 903.

Wilfulness or intent as an element of offenses denounced by Federal Income Tax Law, 90 A. L. R. 1280.

Uncollected taxes for previous years as deductible in determining amount to be appropriated or amount of taxes to be assessed for current year, 98 A. L. R. 500.

Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 A. L. R. 1212.

Enforceability, against undivided tract, of tax or special assessment levied against part of it at one rate and part at another, 112 A. L. R. 73.

Injunction, rather than quo warranto, as available to restrain enforcement of tax against real property upon ground involving attack upon legal existence of municipality, or upon inclusion of property within its boundaries, 129 A. L. R. 255.

Mandamus as taxpayer’s remedy in respect of valuation of property for taxation, 131 A. L. R. 360.

Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 A. L. R. 312.

Liability of mortgagor or his grantee to mortgagee for loss or depreciation in value of mortgage security as result of failure to pay taxes, 154 A. L. R. 614.

Right of property taxpayer to recover back taxes voluntarily but mistakenly paid a second or successive time, 84 A. L. R.2d 1133.

O. C. G. A. Title 48