Georgia § 48-5-105 - Tax return forms furnished by commissioner to tax receivers and tax commissioners.
Full text of Georgia Official Code of Georgia Annotated § 48-5-105 — Tax return forms furnished by commissioner to tax receivers and tax commissioners., with citation guidance and answers to common questions.
§ 48-5-105. Tax return forms furnished by commissioner to tax receivers and tax commissioners.
The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take the returns of the taxpayers of his county. The forms shall be designed so as to make the items contained in the forms correspond as nearly as practicable to the items on the digests as furnished to the tax receivers and tax commissioners. (Ga. L. 1884-85, p. 28, § 1; Ga. L. 1886, p. 24, § 1; Civil Code 1895, § 835; Civil Code 1910, § 1093; Code 1933, § 92-6301; Code 1933, § 91A-1306, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-105
What does Official Code of Georgia Annotated § 48-5-105 cover?
Section 48-5-105 ("Tax return forms furnished by commissioner to tax receivers and tax commissioners.") 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 § 48-5-105?
A common citation format is "Official Code of Georgia Annotated § 48-5-105" (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 § 48-5-105 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.