Georgia Code — 48
Browse 1,204 sections in division 48 of the Georgia code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 48-1-1. Short title.
- § 48-1-2. Definitions.
- § 48-1-3. Forms and filings prior to January 1, 1980.
- § 48-1-4. Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty.
- § 48-1-5. Unlawful conversion of funds collected for benefit of state; penalty.
- § 48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty.
- § 48-1-7. Fraudulent use of exemption certificate to evade taxes; penalty.
- § 48-1-8. Computer software.
- § 48-1-9. Taxpayer Bill of Rights.
- § 48-1-10. Economic incentives to users of raw forest products.
- § 48-2-1. Department of Revenue.
- § 48-2-2. Office of state revenue commissioner.
- § 48-2-3. Eligibility for office of commissioner.
- § 48-2-4. Eligibility for elective office.
- § 48-2-5. Office of deputy state revenue commissioner.
- § 48-2-6. Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting.
- § 48-2-6. 1. Disclosure of return information; purpose; confidentiality.
- § 48-2-7. Duties and powers of commissioner.
- § 48-2-8. Judicial and investigative powers of commissioner.
- § 48-2-9. Powers of commissioner in tax proceedings; assistance by Attorney General.
- § 48-2-10. Collection of certain local taxes by commissioner.
- § 48-2-11. Delegation of certain duties.
- § 48-2-12. Rules and regulations; forms.
- § 48-2-13. Oaths and certifications.
- § 48-2-14. Official seal.
- § 48-2-15. Confidential and privileged information.
- § 48-2-15. 1. Disclosure of confidential taxpayer information or records.
- § 48-2-15. 2. "Ruling" defined; regulations prescribing guidelines; precedential value of ruling.
- § 48-2-16. Exchange of tax information.
- § 48-2-17. Payment to Office of the State Treasurer.
- § 48-2-18. State Board of Equalization; duties.
- § 48-2-18. 1. Settlement or compromise of tax assessments; application fee.
- § 48-2-19. Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form.
- § 48-2-30. Remittances.
- § 48-2-31. Currency in which taxes to be paid.
- § 48-2-32. Forms of payment.
- § 48-2-33. Receipts for taxes.
- § 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty.
- § 48-2-35. Refunds.
- § 48-2-35. 1. Refund of sales and use taxes; expedited refunds.
- § 48-2-36. Extension of time for returns.
- § 48-2-37. Preparation of delinquent returns.
- § 48-2-38. Due date; interest on deferred taxes.
- § 48-2-39. When date for payment or filing on holiday.
- § 48-2-40. Rate of interest on past due taxes.
- § 48-2-41. Authority to waive interest on unpaid taxes.
- § 48-2-42. Nature of penalties.
- § 48-2-43. Authority to waive penalties.
- § 48-2-44. Penalty and interest on failure to file return or pay revenue held in trust for state; penalty and interest on willful failure to pay ad valorem tax; distribution of penalties and interest.
- § 48-2-44. 1. Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow.
- § 48-2-45. Service of notice of assessment.
- § 48-2-46. Procedures for protests.
- § 48-2-47. Final assessments and license fees.
- § 48-2-48. Deficiency assessments; interest.
- § 48-2-49. Periods of limitation for assessment of taxes.
- § 48-2-50. Review of assessments; certifications.
- § 48-2-51. Jeopardy assessments; collection; bond.
- § 48-2-52. Personal liability of corporate officer or employee for tax delinquency.
- § 48-2-53. Compelled production of evidence.
- § 48-2-54. Action by commissioner to collect unpaid tax.
- § 48-2-54. 1. Authorization to charge taxpayer's account.
- § 48-2-55. Attachment and garnishment; levy.
- § 48-2-56. Liens for taxes; priority.
- § 48-2-57. Effect of judicial sale on state tax lien.
- § 48-2-58. Release of property subject to state tax lien.
- § 48-2-59. Appeals; payment of taxes admittedly owed; bond; costs.
- § 48-2-60. Compromise settlements; penalty refunds.
- § 48-2-61. Effect of actions taken to avoid payment of taxes; liability.
- § 48-2-62. Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds.
- § 48-2-80. Judicial enforcement of taxes imposed by other states.
- § 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.
- § 48-2-82. Contraband articles - Seizure; disposition; exceptions.
- § 48-2-83. Contraband articles - Affidavit to test legality of forfeiture.
- § 48-2-84. Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty.
- § 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.
- § 48-3-1. Execution for collection of money due the state; affidavit of illegality.
- § 48-3-2. Executions against foreign corporations.
- § 48-3-3. Executions by tax collectors and commissioners.
- § 48-3-3. 1. Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced.
- § 48-3-4. Selection of property to be levied.
- § 48-3-5. Geographical scope of tax executions.
- § 48-3-6. Leviers of executions; aggregating multiple executions.
- § 48-3-7. Issuance of alias tax execution to replace lost original; conversion of executions into electronic form.
- § 48-3-8. Interest on executions.
- § 48-3-9. Notice of levy to owner of security deed or mortgage; lists; fees.
- § 48-3-10. Form of notice.
- § 48-3-11. Form of list of security deeds and mortgages.
- § 48-3-12. Issuance of garnishments by tax collectors and tax commissioners; proceedings.
- § 48-3-13. Petition to reduce execution to judgment - Procedures.
- § 48-3-14. Petition to reduce execution to judgment - Procedures for nonresident.
- § 48-3-15. Petition to reduce execution to judgment - Demand for jury trial; issues.
- § 48-3-16. Petition to reduce execution to judgment - Procedures when respondent fails to appear.
- § 48-3-17. Petition to reduce execution to judgment - Grace period before final judgment; effect of respondent's appearance or failure to appear.
- § 48-3-18. Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent.
- § 48-3-19. Transfer of executions.
- § 48-3-20. Interest on transferred executions.
- § 48-3-21. Statute of limitations for tax executions.
- § 48-3-21. 1. Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit.
- § 48-3-22. Statutory limitations applicable to tax executions.
- § 48-3-23. Nulla bona; tolling of statute of limitations.
- § 48-3-23. 1. Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations.
- § 48-3-24. Interposition of claims; oath; bond; trial.
- § 48-3-25. Remittance of money collected on process.
- § 48-3-26. Judicial interference in tax levies.
- § 48-3-27. Obstructing levying officers; penalty.
- § 48-3-28. Release of state tax execution upon full satisfaction.
- § 48-3-29. Publication of information regarding executions; withdrawal.
- § 48-3-40. Purpose; application; definitions.
- § 48-3-41. When executions issue.
- § 48-3-42. Filing; effective dates; electronic filings; continuing effectiveness.
- § 48-3-43. Availability of information via electronic means; public records; unlawful use of data; regulatory authority.
- § 48-3-44. "Released" executions.
- § 48-4-1. Procedures for sales under tax levies and executions.
- § 48-4-2. Assessment and disposition of unreturned property.
- § 48-4-3. Duties of levying officers.
- § 48-4-4. Purchase by one obligated to pay.
- § 48-4-5. Payment of excess.
- § 48-4-6. Validity of deed made at tax sale.
- § 48-4-7. Authority of levying officer to put purchaser in possession of land.
- § 48-4-20. Authority of counties to buy property sold under tax executions.
- § 48-4-21. Right of redemption; disposition of unredeemed property by county governing authority.
- § 48-4-22. Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of "Bill of Sale for Personal Property."
- § 48-4-23. County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties.
- § 48-4-40. Persons entitled to redeem land sold under tax execution; payment; time.
- § 48-4-41. Redemption by creditor without lien.
- § 48-4-42. Amount payable for redemption; additional costs.
- § 48-4-43. Effect of redemption.
- § 48-4-44. Quitclaim deed by purchaser.
- § 48-4-45. Notice of foreclosure of right to redeem; time; persons entitled to notice.
- § 48-4-46. Form of notice of foreclosure of right to redeem; service; time; return and record; waiver.
- § 48-4-47. Tender of redemption price before action to cancel tax deed.
- § 48-4-48. Ripening of tax deed title by prescription.
- § 48-4-60. Definitions.
- § 48-4-61. Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution.
- § 48-4-62. Board to govern authority; members; meetings; organization; staff.
- § 48-4-63. Administration of properties.
- § 48-4-64. Acquisition and disposal of property.
- § 48-4-65. Foreclosure of right of redemption to property conveyed to authority.
- § 48-4-75. Legislative findings.
- § 48-4-76. Judicial in rem tax foreclosures.
- § 48-4-77. Definitions.
- § 48-4-78. Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice.
- § 48-4-79. Judicial hearing on petition; orders; priority of claims; death of interested party.
- § 48-4-80. Redemption by owner or other interested party.
- § 48-4-81. Sale procedures; time; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale.
- § 48-4-100. Short title; applicability.
- § 48-4-101. Findings and declarations.
- § 48-4-102. Definitions.
- § 48-4-103. Creation; existence; board membership.
- § 48-4-105. Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services.
- § 48-4-106. Powers; limitation or withdrawal of power by land bank member under certain circumstances.
- § 48-4-107. Eminent domain.
- § 48-4-108. Exemption of land bank property from state and local taxation; acquisition of real property interests; land bank prohibited from owning or holding real property located outside geographical boundaries.
- § 48-4-109. Land bank to hold acquired property in own name; public review and inspection of real property inventory; consideration necessary for property transactions; hierarchical ranking of priorities for use.
- § 48-4-110. Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property.
- § 48-4-111. Public meetings; conflicts of interest; dissolution.
- § 48-4-112. Extinguishment of prior encumbrances, liens, and claims for real property taxes owed; remission to tax collector; tax collector authorized to assign, transfer, or sell to land bank certain ad valorem tax executions; content of notice of transfer; nonjudicial tax sale.
- § 48-5-1. Legislative intent.
- § 48-5-2. Definitions.
- § 48-5-3. Taxable property.
- § 48-5-4. Ad valorem taxation of property of federal corporations and agencies.
- § 48-5-5. Acquisition of situs by foreign merchandise in transit.
- § 48-5-6. Return of property at fair market value.
- § 48-5-7. Assessment of tangible property.
- § 48-5-7. 1. Tangible real property devoted to agricultural purposes - Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant.
- § 48-5-7. 2. Certification as rehabilitated historic property for purposes of preferential assessment.
- § 48-5-7. 3. Landmark historic property.
- § 48-5-7. 4. (See Editor's notes.) Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report.
- § 48-5-7. 5. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment.
- § 48-5-7. 6. "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of owners; transfers of property; costs; appeals; creation of lien against property; extension of preferential assessment.
- § 48-5-7. 7. (See Editor's notes.) Short title; definitions; qualifications for conservation use assessment.
- § 48-5-8. Manner and time of making state levy; notice on taxpayer's ad valorem tax bill.
- § 48-5-9. Persons liable for taxes on property.
- § 48-5-9. 1. Forms of payment.
- § 48-5-10. Returnable property.
- § 48-5-11. Situs for returns by residents.
- § 48-5-12. Situs of returns by nonresidents.
- § 48-5-13. Instruction for local tax officials and staff.
- § 48-5-14. Liability of nonresidents, agents of nonresidents, and their property.
- § 48-5-15. Returns of taxable real property.
- § 48-5-15. 1. Returns of real property and tangible personal property located on airport.
- § 48-5-16. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft.
- § 48-5-17. Proceedings to determine county entitled to return and payment; collection pending determination; commissions.
- § 48-5-18. Time for making tax returns.
- § 48-5-19. Signature and declaration of persons making returns of taxable property.
- § 48-5-20. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return.
- § 48-5-21. Return and collection of taxes on property unlawfully exempted.
- § 48-5-22. Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.
- § 48-5-23. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure.
- § 48-5-24. Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions.
- § 48-5-25. Proportionate payments of property taxes by owners and persons with interest in or on property.
- § 48-5-26. Payment of taxes on real property by owners or transferees.
- § 48-5-27. Collection of taxes for former years.
- § 48-5-28. Priority of taxes over other claims; superiority of security deed.
- § 48-5-29. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments.
- § 48-5-30. Filing extension for service personnel serving abroad.
- § 48-5-31. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure.
- § 48-5-31. 1. "Local government" defined; contract for prepayment of ad valorem taxes; accounting; no debt of local government created.
- § 48-5-32. Publication by county of ad valorem tax rate.
- § 48-5-32. 1. Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax.
- § 48-5-33. Inclusion of standing timber as part of real property.
- § 48-5-40. Definitions.
- § 48-5-41. Property exempt from taxation.
- § 48-5-41. 1. Exemption of qualified farm products and harvested agricultural products from taxation.
- § 48-5-41. 2. Exemption from taxation of personal property in inventory for business.
- § 48-5-42. Exempt personalty.
- § 48-5-42. 1. Personal property tax exemption for property valued at $7,500.00 or less.
- § 48-5-43. Exemption for fertilizers.
- § 48-5-44. Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits.
- § 48-5-44. 1. Homestead exemption for resident residing in a municipal corporation that is located in more than one county; application required; renewal.
- § 48-5-45. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
- § 48-5-46. Procedure for application.
- § 48-5-47. Applications for homestead exemptions of individuals 65 or older.
- § 48-5-47. 1. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00
- § 48-5-48. Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award.
- § 48-5-48. 1. Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals.
- § 48-5-48. 2. Level 1 freeport exemption; referendum.
- § 48-5-48. 3. Homestead exemption for senior citizens.
- § 48-5-48. 4. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
- § 48-5-48. 5. Level 2 freeport exemption; application; filing; renewal.
- § 48-5-48. 6. Level 2 freeport exemption; referendum.
- § 48-5-48. 7. Determination of timely filing; recourse for improper determinations.
- § 48-5-49. Determination of eligibility of applicant; appeal.
- § 48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
- § 48-5-50. 1. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes.
- § 48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
- § 48-5-52. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
- § 48-5-52. 1. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action.
- § 48-5-53. Falsification of information required by Code Section 48-5-52; penalty.
- § 48-5-54. Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
- § 48-5-55. Continuation of constitutional exemptions from ad valorem taxes.
- § 48-5-56. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.
- § 48-5-70. Short title.
- § 48-5-71. Definitions.
- § 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
- § 48-5-72. 1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
- § 48-5-73. Limitations on grant of homestead tax deferral.
- § 48-5-74. Application for homestead tax deferral; oath; decision by tax official; notice; appeal to board of equalization; procedure; appeal to superior court; information on outstanding liens; proof of insurance.
- § 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
- § 48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes.
- § 48-5-77. Annual notification to property owner of sum of deferred taxes and interest outstanding.
- § 48-5-78. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens.
- § 48-5-79. Prepayment of deferred taxes and accrued interest; partial payments.
- § 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
- § 48-5-81. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose.
- § 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
- § 48-5-83. Construction of part.
- § 48-5-84. Penalties for willfully filing incorrect information.
- § 48-5-100. Election of tax receivers; term of office; commission; vacancy.
- § 48-5-100. 1. Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner.
- § 48-5-101. Oath and bond for tax receivers.
- § 48-5-102. Liability of tax receivers and sureties; action on tax receiver's bond.
- § 48-5-103. Duties of tax receivers.
- § 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.
- § 48-5-105. Tax return forms furnished by commissioner to tax receivers and tax commissioners.
- § 48-5-105. 1. Uniform tangible personal property tax forms.
- § 48-5-106. Time and manner of making and furnishing county tax digests.
- § 48-5-107. Form and size, binding, and labeling of digests.
- § 48-5-108. Entry of returns in digests.
- § 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.
- § 48-5-120. Election of tax collectors; term of office; commission; vacancy.
- § 48-5-121. Oath of office for tax collectors.
- § 48-5-122. Bonds for tax collectors and tax commissioners.
- § 48-5-123. Approval, filing, and recording of bonds.
- § 48-5-124. Liability of tax collectors, tax commissioners, and sureties; action on bond.
- § 48-5-125. Collection before bond given and oath taken; penalty.
- § 48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
- § 48-5-126. 1. Training classes for county tax collectors and tax commissioners.
- § 48-5-127. Duties of tax collectors.
- § 48-5-128. Transfer of duties from outgoing to incoming tax collector or tax commissioner.
- § 48-5-128. 1. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
- § 48-5-129. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
- § 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
- § 48-5-131. Retention of copy of insolvent list by county governing authority; collection of executions.
- § 48-5-132. Disposition of insolvent lists.
- § 48-5-133. Crediting tax collectors and tax commissioners with insolvent lists.
- § 48-5-134. Extension of time to complete digests and pay taxes.
- § 48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner.
- § 48-5-136. Schedule of defaulters.
- § 48-5-137. Tax collectors and tax commissioners as ex officio sheriffs.
- § 48-5-137. 1. Advertising as additional cost of execution.
- § 48-5-138. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
- § 48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty.
- § 48-5-140. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
- § 48-5-141. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
- § 48-5-142. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
- § 48-5-143. Monthly remittance of state taxes to commissioner.
- § 48-5-144. Furnishing report forms by commissioner.
- § 48-5-145. Effect of neglect of duty by tax collector or tax commissioner.
- § 48-5-146. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
- § 48-5-147. Use of lock box system for mailed tax returns and payments.
- § 48-5-148. Interest on unpaid taxes; rate; record of interest and taxes collected.
- § 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.
- § 48-5-150. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
- § 48-5-151. Interest payments by tax collectors and tax commissioners.
- § 48-5-152. Effect of failure to collect interest and make reports and settlements; penalty.
- § 48-5-153. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
- § 48-5-154. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
- § 48-5-155. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
- § 48-5-156. Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.