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  2. U.S. State Codes
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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 2 - State Administr...
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  10. Article 1 - State Administrative Organization


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
  • § 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. 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
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