{"data":{"id":"us-ga/o.c.g.a.-48-2-13","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-13","heading":"Oaths and certifications.","body":"The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.","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":"8f90ecf1add67b3da5d0ea7bb714db3721ec7db1a28822f9045e7990ab942be5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-2-12","next":"us-ga/o.c.g.a.-48-2-14"},"notice":"GroundRules: Original legal text. Not legal advice."}