Georgia § 48-1-3 - Forms and filings prior to January 1, 1980.
Full text of Georgia Official Code of Georgia Annotated § 48-1-3 — Forms and filings prior to January 1, 1980., with citation guidance and answers to common questions.
§ 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. (Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.) The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, revised punctuation in this Code section.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-1-3
What does Official Code of Georgia Annotated § 48-1-3 cover?
Section 48-1-3 ("Forms and filings prior to January 1, 1980.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-1-3?
A common citation format is "Official Code of Georgia Annotated § 48-1-3" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-1-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.