As used in this part, the term:
- “Commissioner” means the state revenue commissioner.
- “Department” means the Department of Revenue.
History. Code 1981, § 10-1-665 , enacted by Ga. L. 1993, p. 1585, § 2; Ga. L. 2003, p. 445, § 2; Ga. L. 2005, p. 334, § 4-4/HB 501.