{"data":{"id":"us-ga/o.c.g.a.-48-2-47","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-47","heading":"Final assessments and license fees.","body":"In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall proceed to make a final assessment or to fix a final license fee and shall notify the taxpayer of the amount of the assessment or fee, subject to the right of appeal as provided by law.","path":["TITLE 48 Revenue and Taxation","CHAPTER 2 State Administrative Organization, Administration, and Enforcement","Article 2 Administration"],"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":"f0251e704b8bd64eeb690e5d93de90de42a79da09092cb52c55783216fc5cd1c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-2-46","next":"us-ga/o.c.g.a.-48-2-48"},"notice":"GroundRules: Original legal text. Not legal advice."}