Browse Georgia

Read the original sections, or search by topic.

O.C.G.A. § 48-13-53.4 · Records and books.
O.C.G.A. § 48-13-53.5 · Assessments.
O.C.G.A. § 48-13-53.6 · Unpaid tax.
O.C.G.A. § 48-13-54 · Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds.
O.C.G.A. § 48-13-55 · Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies.
O.C.G.A. § 48-13-56 · Annual report to Department of Community Affairs.
O.C.G.A. § 48-13-56.1 · Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members.
O.C.G.A. § 48-13-57 · Provisions applying to taxes.
O.C.G.A. § 48-13-58 · Penalties added to tax for failure to pay.
O.C.G.A. § 48-13-58.1 · Criminal penalties for failure to make return or pay taxes.
O.C.G.A. § 48-13-59 · Failure to collect taxes; punishment.
O.C.G.A. § 48-13-60 · Unlawful returns; punishment.
O.C.G.A. § 48-13-61 · Failure to furnish return; punishment.
O.C.G.A. § 48-13-62 · Failure to keep and open records; punishment.
O.C.G.A. § 48-13-63 · Other violations; punishment.
O.C.G.A. § 48-13-70 · Definition.
O.C.G.A. § 48-13-71 · Organizations and companies exempt from corporate net worth tax.
O.C.G.A. § 48-13-72 · Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.
O.C.G.A. § 48-13-73 · Amount of corporate net worth tax; amount for taxable period less than six months.
O.C.G.A. § 48-13-74 · Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return.
O.C.G.A. § 48-13-75 · Apportionment of net worth of foreign corporation; formula; determination of receipts derived from business in state; fixing value of capital stock; alternate method.
O.C.G.A. § 48-13-76 · Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period.
O.C.G.A. § 48-13-77 · Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.
O.C.G.A. § 48-13-78 · Period for payment of tax; effect.
O.C.G.A. § 48-13-79 · Penalties; failure to file timely; extensions; failure to pay timely; interest.
O.C.G.A. § 48-13-90 · Legislative purpose and intent.
O.C.G.A. § 48-13-91 · Definitions.
O.C.G.A. § 48-13-92 · Special districts.
O.C.G.A. § 48-13-93 · Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose.
O.C.G.A. § 48-13-94 · Reimbursement for persons collecting tax.
O.C.G.A. § 48-13-95 · Local powers and procedures.
O.C.G.A. § 48-13-96 · Auditor’s report.
O.C.G.A. § 48-13-97 · Cash and credit rental charges to be reported on either cash or accrual basis of accounting.
O.C.G.A. § 48-13-110 · Definitions.
O.C.G.A. § 48-13-111 · Creation of special districts.
O.C.G.A. § 48-13-112 · Levy and collection of excise tax on sale or use of energy.
O.C.G.A. § 48-13-113 · Notice of meeting to determine levy.
O.C.G.A. § 48-13-114 · Adoption of ordinance levying excise tax within special district.
O.C.G.A. § 48-13-115 · Nonparticipation of county within special district to enter into intergovernmental agreement.
O.C.G.A. § 48-13-116 · Imposition of excise tax; effective date; limitations.
O.C.G.A. § 48-13-117 · Procedures for manner of payment and collection; assessment; claim for refund of taxes paid; contingent contract or arrangement for assessment of tax liability prohibited.
O.C.G.A. § 48-13-118 · Separate revenue schedule required.
O.C.G.A. § 48-13-119 · Transmittal of returns and remission of taxes due; form of returns; estimated tax liability.
O.C.G.A. § 48-13-120 · Extension of time for making returns; penalties and interest; failure to make return.
O.C.G.A. § 48-13-121 · Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.
O.C.G.A. § 48-13-122 · Authority to waive penalties.
O.C.G.A. § 48-13-123 · Failure to make returns or pay full amount of tax; penalties and interest.
O.C.G.A. § 48-13-124 · Willful failure to collect tax; misdemeanor; punishment.
O.C.G.A. § 48-13-125 · False or fraudulent return; penalty.
O.C.G.A. § 48-13-126 · Failure or refusal to furnish return; punishment.
O.C.G.A. § 48-13-127 · Willful failure to keep records or open records to inspection; punishment.
O.C.G.A. § 48-13-128 · Violation of article; punishment.
O.C.G.A. § 48-13-130 · Definitions.
O.C.G.A. § 48-13-131 · [Effective until July 1, 2022] Excise tax imposed; rate of taxation; allocation of moneys collected from tax on consumer fireworks to various purposes; payment.
O.C.G.A. § 48-13-131 · [Effective July 1, 2022] Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund.
O.C.G.A. § 48-13-132 · Civil penalty for violations.
O.C.G.A. § 48-13-133 · Promulgation of rules and regulations.
O.C.G.A. § 48-13-140 · Definitions.
O.C.G.A. § 48-13-141 · [Effective until July 1, 2022] Excise tax on for-hire ground transport; annual adjustment; appropriation of proceeds for transit projects.
O.C.G.A. § 48-13-141 · [Effective July 1, 2022] Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment.
O.C.G.A. § 48-13-142 · Penalty for violations.
O.C.G.A. § 48-13-143 · Quarterly reporting requirement.
O.C.G.A. § 48-13-144 · Rules and regulations.
O.C.G.A. § 48-14-1 · Grants to counties containing more than 20,000 acres of state-owned land not subject to taxation; limit on amount of grants; evaluation and assessment; procedure for billing State Forestry Commission.
O.C.G.A. § 48-14-2 · “TVA” defined; apportionment of payments to state and political subdivisions by TVA in lieu of taxes; formula; deduction of direct TVA payments; reapportionment.
O.C.G.A. § 48-14-3 · Distribution of funds appropriated to counties for public road construction and maintenance; submission of annual county audits; unexpended funds; payment; minimum annual amount.
O.C.G.A. § 48-14-4 · Annual grant to counties with 20,000 or more acres of unimproved real estate owned by Department of Natural Resources.
O.C.G.A. § 48-15-1 · No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized.
O.C.G.A. § 48-15-2 · Definitions.
O.C.G.A. § 48-15-3 · Imposition of tax.
O.C.G.A. § 48-15-4 · Exemption.
O.C.G.A. § 48-15-5 · Calculation of tax.
O.C.G.A. § 48-15-6 · Tax rates.
O.C.G.A. § 48-15-7 · Time of payment of tax; report forms.
O.C.G.A. § 48-15-8 · Enforcement and administration of chapter.
O.C.G.A. § 48-15-9 · Assessment and collection of tax.
O.C.G.A. § 48-15-10 · Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.
O.C.G.A. § 48-15-11 · Forfeiture law not superseded by chapter.
O.C.G.A. § 48-16-1 · Legislative findings, declarations, and intent.
O.C.G.A. § 48-16-2 · Short title.
O.C.G.A. § 48-16-3 · Definitions.
O.C.G.A. § 48-16-4 · Tax amnesty program; waiver of penalties; duration and applicability of program; forms.
O.C.G.A. § 48-16-5 · Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends.
O.C.G.A. § 48-16-6 · To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program.
O.C.G.A. § 48-16-7 · Interest on installment agreements; interest on refunded or credited overpayments.
O.C.G.A. § 48-16-8 · Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.
O.C.G.A. § 48-16-9 · Accounting and reporting of funds collected under amnesty program; disposition of funds.
O.C.G.A. § 48-16-10 · Imposition of cost of collection fee after amnesty period expires.
O.C.G.A. § 48-16-11 · Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
O.C.G.A. § 48-16-12 · Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order.
O.C.G.A. § 48-16A-1 · Legislative findings, declarations, and intent.
O.C.G.A. § 48-16A-2 · Short title.
O.C.G.A. § 48-16A-3 · Definitions.
O.C.G.A. § 48-16A-4 · Development and administration of program; waiver of penalties; duration of program; forms.
O.C.G.A. § 48-16A-5 · Requirements for participation in program by eligible taxpayers.
O.C.G.A. § 48-16A-6 · Taxpayers eligible for amnesty.
O.C.G.A. § 48-16A-7 · Interest on installment agreements or refunded or credited overpayments.
O.C.G.A. § 48-16A-8 · Publicizing of program.
O.C.G.A. § 48-16A-9 · Accounting and reporting of collections.
O.C.G.A. § 48-16A-10 · Cost of collection fee.