As used in this article, the term: “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state. “Pertinent business factors” means data that reflect the use of the public utility’s property including, but not limited to, data relating to gross revenue, net […]
As used in this Code section, the term “electronic transmission” means any form of communication that does not directly involve the physical transmission of paper and that creates a record that may be retained, retrieved, and reviewed by a recipient thereof and that may be directly reproduced in paper form by such a recipient through […]
If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the municipal governing authority or its […]
If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section 48-2-36, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by […]
Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner under this article or Article 9 or Article 12 of this chapter and every document used to arrive at evaluation within the custody of the commissioner or the department, with the […]
Reserved. Repealed by Ga. L. 1981, p. 1857, § 22, effective April 22, 1981. Code Commission notes. Pursuant to Code Section 28-9-5, in 2010, this Code section was reserved. Editor’s notes. This Code section was based on Code 1933, § 91A-2208.
Any person owning, leasing, furnishing, or operating any kind of railroad cars on any railroad in this state shall be deemed a railroad equipment company. Every railroad equipment company shall be required to make returns to the commissioner and shall be taxed as follows: Ascertain the total number and the value of all cars of […]
A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the rolling stock of the company and other personal property appurtenant to the rolling stock, which is not permanently located in any of the states through which the […]
The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company’s property in each of the counties and municipalities of the state in the following manner: The tax shall be assessed upon the property located in each county and municipality on the basis of the value given in […]
At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located within the county for purposes of ad valorem taxation by each person required to make returns of the value of its properties and franchises to the commissioner under […]
