Georgia § 44-12-229 - Commissioner may compel filing of report and may examine records; failure to maintain records.
Full text of Georgia Official Code of Georgia Annotated § 44-12-229 — Commissioner may compel filing of report and may examine records; failure to maintain records., with citation guidance and answers to common questions.
§ 44-12-229. Commissioner may compel filing of report and may examine records; failure to maintain records.
The commissioner may require any person who has not filed a report to file a verified report stating whether or not the person is holding any unclaimed property reportable or deliverable under this article. The commissioner may at reasonable times and upon reasonable notice examine the records of any person to determine whether the person has complied with the provisions of this article. The commissioner may conduct the examination even if the person believes it is not in possession of any property reportable or deliverable under this article. If a holder fails to maintain the records required by Code Section 44-12-228 and the records of the holder available for the periods subject to this article are insufficient to permit the preparation of a report, the holder shall be required to report and pay such amounts as may reasonably be estimated from any available records. (Code 1981, § 44-12-229 , enacted by Ga. L. 1990, p. 1506, § 1.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 44-12-229
What does Official Code of Georgia Annotated § 44-12-229 cover?
Section 44-12-229 ("Commissioner may compel filing of report and may examine records; failure to maintain records.") 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 § 44-12-229?
A common citation format is "Official Code of Georgia Annotated § 44-12-229" (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 § 44-12-229 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.