§ 48-1-1. Short Title
This title shall be known and may be cited as the “Georgia Public Revenue Code.” History. Code 1933, § 91A-101, enacted by Ga. L. 1978, p. 309, § 2.
This title shall be known and may be cited as the “Georgia Public Revenue Code.” History. Code 1933, § 91A-101, enacted by Ga. L. 1978, p. 309, § 2.
As used in this Code section, the term: “Economic incentive” means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs. “Raw forest product” means any raw material harvested or recovered from forest wood […]
As used in this title, the term: “Agency” means any department, commission, institution, office, or officer of this state. “Aircraft” means any contrivance used or designed for navigation or flight through the air. “Airline company” means any person who undertakes, directly or indirectly, to engage in the scheduled transportation by aircraft of persons or property […]
Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title. History. Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. […]
It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose. Any person […]
It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own use or to any other person’s use with the intention of depriving the state of the funds. Any person who violates subsection (a) of this Code section shall […]
It shall be unlawful for any person, willfully and with intent to defraud the state, to: File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false; Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of […]
It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled. Any person who violates subsection (a) of this Code section shall be guilty of a […]
As used in this Code section, the term “computer software” means any program or routine, or any set of one or more programs or routines, which are used or intended for use to cause one or more computers or pieces of computer related peripheral equipment, or any combination thereof, to perform a task or set […]
This Code section shall be known and may be cited as the “Taxpayer Bill of Rights.” The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and nontechnical terms: The rights of a taxpayer and the obligations of the commissioner during any tax […]