{"data":{"id":"us-ga/o.c.g.a.-48-2-1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-1","heading":"Department of Revenue.","body":"The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall administer and enforce the revenue laws of this state and such other laws as may be specifically assigned by law to the department or to the commissioner. The official and legal office of the department and of the commissioner shall be in Fulton County.","path":["TITLE 48 Revenue and Taxation","CHAPTER 2 State Administrative Organization, Administration, and Enforcement","Article 1 State Administrative Organization"],"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":"69c0aa797cb51bab314a2e70a61b0b734e9d7f6ccd87e4457671257b3494f4d1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-1-10","next":"us-ga/o.c.g.a.-48-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}