{"data":{"id":"us-ga/o.c.g.a.-48-5-313","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-313","heading":"Applicability of part.","body":"Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 5 Uniform Property Tax Administration and Equalization","PART 2 County Boards of Tax Assessors"],"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":"520a287fdc6eb4e3fc5c1b8c9c9cd2c64e420347fc8ac443edb2509ddc07abe7","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-312","next":"us-ga/o.c.g.a.-48-5-314"},"notice":"GroundRules: Original legal text. Not legal advice."}