§ 48-2-62. Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds
As used in this Code section, the term: “Tax return preparer” means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed under Chapter 7, 7A, or 8 of this title or any claim for refund of such tax. The preparation of a […]
§ 48-2-63. Delinquent Taxpayer Financial Accounts; Required Reporting by Financial Institutions to Department; Confidentiality; Fines; Levies; Liability
As used in this Code section, the term: “Account” means: With respect to a depository institution as defined in 12 U.S.C. Section 1813(c), a deposit account; With respect to any federal or state credit union as defined in 12 U.S.C. Section 1752, a deposit account; and With respect to a benefit association, safe deposit company, […]
§ 48-2-80. Judicial Enforcement of Taxes Imposed by Other States
The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state. History. Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.
§ 48-2-81. Duties of Law Enforcement Officers and Tax Officials as to Collecting Taxes and Prosecuting Violators; Payment of Portion of Fines to Informants
It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It shall be the duty of all tax collectors, tax commissioners, sheriffs, and constables to make sure that all persons violating any of the tax laws of this […]
§ 48-2-82. Contraband Articles — Seizure; Disposition; Exceptions
Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or of the revenue laws of this state, and any vessel, vehicle, aircraft, or other conveyance in, upon, or by means of which any violation has taken or is […]
§ 48-2-83. Contraband Articles — Affidavit to Test Legality of Forfeiture
The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the manner and form prescribed by law for […]
§ 48-2-84. Unlawful Activities as to Revenue Stamps; Possession or Transportation of Contraband; Penalty
It shall be unlawful for any person to: With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state; With knowledge, pass, publish, utter, or give currency to any unauthorized, false, forged, […]
§ 48-2-100. Short Title; Definitions; Legislative Findings; Certain Exemptions for Out-of-State Businesses and Employees Conducting Operations Related to Declared State of Emergency; Post-Emergency Application of State Laws and Requirements
This Code section shall be known and may be cited as the “Facilitating Business Rapid Response to State Declared Disasters Act of 2014.” For purposes of this Code section, the term: “Affected state” means a state where a declared state of disaster or emergency exists. “’Declared state of disaster or emergency” means a disaster or […]
§ 48-2-54.1. Authorization to Charge Taxpayer’s Account
The commissioner is authorized to charge to the taxpayer’s account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for […]
§ 48-2-55. Attachment and Garnishment; Levy
All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. The commissioner or his authorized representative may attach the property of a delinquent taxpayer on any ground provided by Code Section 18-3-1 or on the ground that the taxpayer […]