{"data":{"id":"us-ga/o.c.g.a.-48-1-3","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-1-3","heading":"Forms and filings prior to January 1, 1980.","body":"Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title.","path":["TITLE 48 Revenue and Taxation","CHAPTER 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"4bac38758614f97402059ab3b44abfd34e6315509c42ad8f93246b1f053554fc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-1-2","next":"us-ga/o.c.g.a.-48-1-4","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}