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Home » US Law » 2022 Georgia Code » Title 48 - Revenue and Taxation » Chapter 1 - General Provisions

§ 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.

§ 48-1-10. Economic Incentives to Users of Raw Forest Products

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 […]

§ 48-1-2. Definitions

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 […]

§ 48-1-3. Forms and Filings Prior to January 1, 1980

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. […]

§ 48-1-6. Unlawful Filing of False Documents; Omissions; Tax Evasion; Penalty

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 […]

§ 48-1-7. Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty

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 […]

§ 48-1-8. Computer Software

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 […]

§ 48-1-9. Taxpayer Bill of Rights

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 […]