§ 33-2-14. Preparation of Written Reports of Examinations Generally; Certification of Reports; Admissibility in Evidence; Notice and Hearing on Reports; Use of Examination Documents
The Commissioner may make a full written report of each examination made by him containing only facts ascertained from the accounts, records, and documents examined and from the sworn testimony of witnesses. The report shall be certified by the Commissioner or by the examiner in charge of the examination and when so certified, after filing […]
§ 33-2-29. Disposition of Amounts Collected Under Title Generally; Allowance of Refunds and Credits
The Commissioner shall promptly pay all taxes, fees, dues, charges, and penalties and interest which he is authorized to collect under this title to the Office of the State Treasurer to the credit of the general fund. The Commissioner, however, is authorized to make refunds of or to allow credits for any amounts which have […]
§ 33-2-15. Payment of Expenses of Examinations; Immunity of Examiners
At the direction of the Commissioner, the insurer or other person so examined shall pay all the actual travel and living expenses of the examination. When the examination is made by an examiner who is not a regular employee of the department, the person examined shall pay the proper charges for the services of the […]
§ 33-2-30. Limitation Period for Issuance of Notice of Deficiency Assessment or Execution Thereon; Waiver of Limitations
Except in the case of fraud or failure to file a return required by this title, every notice of a deficiency assessment or the issuance of an execution thereon shall be given within seven years from the date on which such return is filed. In the case of failure to file a return, the notice […]
§ 33-2-16. Powers of Commissioner as to Evidence and Witnesses; Payment of Witness Fees and Expenses; Subpoenas; Giving of False Testimony
With respect to the subject of any examination, investigation, or hearing conducted by him or his duly authorized representative, the Commissioner may take depositions, subpoena witnesses, administer oaths or affirmations, examine any individual under oath, and compel the production of records, books, papers, and other documents. Witness fees and mileage, if claimed, shall be allowed […]
§ 33-2-17. Conduct of Hearings by Commissioner Generally; Demands for Hearings
The Commissioner may hold hearings for any purpose within the scope of this title as he may deem necessary. He shall hold a hearing: If required by any provision of this title; or Upon written demand for a hearing made by any person aggrieved by any act, threatened act, or failure of the Commissioner to […]
§ 33-2-18. Place of Hearings; Hearings to Be Open to Public
The hearing shall be held at the place designated by the Commissioner and shall be open to the public. History. Code 1933, § 56-219, enacted by Ga. L. 1960, p. 289, § 1. Cross references. Administrative hearings in contested cases generally, § 50-13-13 et seq.
§ 33-2-19. Notice of Hearings Generally
Not less than ten days in advance the Commissioner shall give notice of the time and place of the hearing stating the matters to be considered at the hearing. If the persons to be given notice are not specified in the provision pursuant to which the hearing is held, the Commissioner shall give notice to […]
§ 33-2-20. Notice to Show Cause
If any person is entitled to a hearing by any provision of this title before any proposed action is taken, the notice of the proposed action may be in the form of a notice to show cause stating that the proposed action may be taken, unless such person shows cause at a hearing to be […]
§ 33-2-21. Presiding Officer at Hearing; Rights of Parties; Intervention; Pleading and Evidence; Record of Proceedings; Rehearing or Reargument
The hearing shall be presided over by the Commissioner or his designated representative. The Commissioner shall allow any party to the hearing to appear in person or by counsel, to be present during the giving of all evidence, to have a reasonable opportunity to inspect all documentary evidence and to examine witnesses, to present evidence […]