{"data":{"id":"us-ga/o.c.g.a.-48-2-53","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-53","heading":"Compelled production of evidence.","body":"If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, refuses to do so upon written request of the commissioner or his designated agent, the superior court for the county in which the person resides shall have jurisdiction by appropriate process to compel the person to testify and to cause the proper person to produce the books, papers, or other data. All of the laws of this state regarding the taking of depositions and interrogatories of both nonresidents and residents of this state shall be available to the commissioner.","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":"c427833bbd3c6f03331be5fb5df8c858c779befd742cf167de5192a41ca486c6","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-2-52","next":"us-ga/o.c.g.a.-48-2-54"},"notice":"GroundRules: Original legal text. Not legal advice."}