Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-11-20: Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 11 Taxes on Tobacco and Vaping Products

The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that the act has not been done.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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