{"data":{"id":"us-ga/o.c.g.a.-48-11-20","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-11-20","heading":"Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 11 Taxes on Tobacco and Vaping Products"],"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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"941c76c62641c81ff7ebe58cf88f40e02d7193057c4a15ddc1ed3183c0cf8608","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-11-19","next":"us-ga/o.c.g.a.-48-11-21"},"notice":"GroundRules: Original legal text. Not legal advice."}