Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 48-5-14: Liability of nonresidents, agents of nonresidents, and their property.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 5 Ad Valorem Taxation of Property
Article 1 General Provisions

A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property.

Collected 2026-09-17T19:00:02Z. Source file · JSON

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