reglab/housing_qa huggingface dataset:
GA Code § 48-12-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 12 - Estate Tax|§ 48-12-1. Elimination of Estate Taxes and Returns; Prior Taxable Years Not Applicable

  On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.   Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be governed by the provisions of general law as it existed immediately prior to July 1, 2014.   This Code section shall not abate any prosecution, punishment, penalty, administrative proceeding or remedy, or civil action related to any violation of law committed prior to July 1, 2014.     (Code 1981, §48-12-1, enacted by Ga. L. 2014, p. 762, § 1/HB 658.)    RESEARCH REFERENCES
GA Code § 48-14-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 14 - Grants and Special Revenue Disbursements|§ 48-14-1. Grants to Counties Containing More Than 20,000 Acres of State-Owned Land Not Subject to Taxation; Limit on Amount of Grants; Evaluation and Assessment; Procedure for Billing State Forestry Commission

  Each county in which is located land belonging to the state which consists of 20,000 acres and from which the county receives no tax revenue may receive from the State Forestry Commission a grant of funds for such land. The amount of funds to be granted may not exceed the amount the county would have received were the land subject to taxation during the applicable time period based on property evaluation and millage assessment.   Immediately upon an evaluation of the property involved and a determination of the millage assessment for the property, the county tax official for the county involved shall bill the State Forestry Commission for the proper amount as determined under this Code section. The county tax official shall send the bill to the State Forestry Commission at the same time as the county tax bills are sent to the property owners of the county who are subject to county taxation.    (Ga. L. 1963, p. 166, §§ 1, 2; Code 1933, § 91A-7001, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Georgia Outdoor Stewardship Act, T. 12, C. 6A.
GA Code § 48-14-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 14 - Grants and Special Revenue Disbursements|§ 48-14-2. "Tva" Defined; Apportionment of Payments to State and Political Subdivisions by Tva in Lieu of Taxes; Formula; Deduction of Direct Tva Payments; Reapportionment

  As used in this Code section, the term "TVA" means the Tennessee Valley Authority.   Payments made by the TVA to the state and any of its political subdivisions under 16 U.S.C.A. Section 831(l), as amended, shall be apportioned among the political subdivisions in which property owned by the TVA is located on the basis of the percentage of loss of taxes to each to be determined as provided in this Code section. The payments made for each fiscal year by the TVA shall be distributed by the commissioner among counties and municipalities in which the TVA had power property including, but not limited to, reservoir land allocated to power purposes, at the end of the preceding fiscal year, in such manner that the sum of such payments plus the total amount of payments for the same fiscal year made by the TVA directly to counties of the state shall be apportioned among the counties and municipalities in the same ratio that the book value of the TVA's power property in each county and in each municipality, respectively, bore as of the end of the preceding fiscal year to the total amount of the book value of the TVA's power properties in all counties within the state, plus the book value of the TVA's power properties located in all municipalities within the state. The apportionment shall be subject to any adjustments necessary to meet the conditions set forth in subsections (c) and (d) of this Code section. The amount distributed by the commissioner under this Code section to any county or municipality in which is located an independent school district shall be divided between the county or municipal government and the county or municipal school system based upon the ratio that the tax rate for the previous tax year for each bears to the total rate for both for the previous tax year.   All payments in lieu of taxes made by the TVA directly to any county for any fiscal year shall be retained by the county. The direct payment shall be deducted from the amount finally apportioned to the county under subsection (b) of this Code section before distribution of the balance, if any, of the county's payment share for the particular fiscal year from the state.   If the initially apportioned payment share of any county for a fiscal year is less than the amount of payment made directly to the county by the TVA under 16 U.S.C.A. Section 831(l), the amount due the county shall be increased to conform to the requirements of 16 U.S.C.A. Section 831(l), and the previously apportioned shares of all other counties and municipalities shall be reduced pro rata so that the total of the reductions shall equal the total of increases necessary to meet the minimum payment requirements of this Code section.    (Ga. L. 1972, p. 923, §§ 1-3; Code 1933, § 91A-7002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.)    RESEARCH REFERENCES
GA Code § 48-14-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 14 - Grants and Special Revenue Disbursements|§ 48-14-4. Annual Grant to Counties With 20,000 or More Acres of Unimproved Real Estate Owned by Department of Natural Resources

  As used in this Code section, the term "department" means the Department of Natural Resources.   Each county in which is located 20,000 acres or more of unimproved real property belonging to the state and under the custody or control of the department, in which such state owned property exceeds 10 percent of the taxable real property in the county, and in which such property represents 10 percent or more of the assessed tax digest of the county may receive from the department an annual grant as provided in this Code section.   For each county eligible to receive a grant pursuant to subsection (b) of this Code section, the department shall calculate the approximate value of public services which the county provides the department each year; provided, however, that such sum shall not exceed the amount the county would charge any other landowner for such services.The department shall request funds in its annual operating budget each year to reimburse all eligible counties for the provision of such services.In the event the amount appropriated in any year is less than the amount requested, each eligible county shall receive a pro rata share based on the estimated value of services provided.   The department is directed to make an annual calculation of the amount of unimproved state owned real property under its custody or control and determine which counties are eligible for a grant pursuant to subsection (b) of this Code section. The first such determination shall be completed not later than December 31, 1993, and each subsequent determination shall be made not later than December 31 of each year.The department is further directed to calculate the approximate value of public services provided by each eligible county as provided in subsection (c) of this Code section.   No county shall be authorized to receive a grant of funds pursuant to both this Code section and Code Section 48-14-1.     (Code 1981, §48-14-4, enacted by Ga. L. 1993, p. 1071, § 1.)
GA Code § 48-15-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-1. No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized

 No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision of this chapter shall in any manner be deemed to authorize the unlawful use, possession, consumption, storage, transfer, or distribution of marijuana or controlled substances.    (Code 1981, §48-15-1, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-2. Definitions

 As used in this chapter, the term:    "Commissioner" means the state revenue commissioner.   "Controlled substance" shall have the same meaning as defined in paragraph (4) of Code Section 16-13-21 and shall mean any drug, substance, or immediate precursor, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.   "Marijuana" shall have the same meaning as defined in paragraph (16) of Code Section 16-13-21 and shall mean any marijuana, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.     (Code 1981, §48-15-2, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-3. Imposition of Tax

  There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance.   The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of purity of the substance. Each person who uses, possesses, consumes, stores, or transfers a substance identified in this Code section shall be liable for the tax imposed by this Code section.     (Code 1981, §48-15-3, enacted by Ga. L. 1990, p. 1231, § 1.)    RESEARCH REFERENCES
GA Code § 48-15-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-4. Exemption

 Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax required under this chapter when such person, pharmacist, or practitioner is lawfully using, possessing, consuming, storing, or transferring such marijuana or controlled substance.    (Code 1981, §48-15-4, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-5. Calculation of Tax

 For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person's possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.    (Code 1981, §48-15-5, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-6. Tax Rates

 A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates:    On each gram of marijuana, or each portion of a gram, $3.50;   On each gram of controlled substance, or portion of a gram, $200.00; and   On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.     (Code 1981, §48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-7. Time of Payment of Tax; Report Forms

 The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner, no later than the twentieth day of the calendar month following the month in which the tax liability is incurred.The reporting procedure provided for in this Code section shall not prevent the commissioner from earlier assessing or collecting, prior to receiving the report or remittance, any taxes which have become due.    (Code 1981, §48-15-7, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-8. Enforcement and Administration of Chapter

 This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter.    (Code 1981, §48-15-8, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-9. Assessment and Collection of Tax

 The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.    (Code 1981, §48-15-9, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized

  Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against the person in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the person making the return.   Any person violating this Code section shall be guilty of a misdemeanor of a high and aggravated nature.   This Code section shall not prohibit the commissioner from publishing statistics that do not disclose the identity of such persons or the contents of particular returns or reports.     (Code 1981, §48-15-10, enacted by Ga. L. 1990, p. 1231, § 1.)
GA Code § 48-15-11 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 15 - Excise Tax on Marijuana and Controlled Substances|§ 48-15-11. Forfeiture Law Not Superseded by Chapter

 Notwithstanding any provision of this chapter to the contrary, no provision of this chapter shall be deemed to supersede the provisions of Code Section 16-13-49 with respect to forfeitures and the vesting of forfeited property, money, or currency.    (Code 1981, §48-15-11, enacted by Ga. L. 1990, p. 1231, § 1; Ga. L. 1991, p. 94, § 48.)
GA Code § 48-16-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-1. Legislative Findings, Declarations, and Intent

 The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid tax liabilities.The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed taxes, permanently bringing into the tax system taxpayers who have been evading payment of taxes and providing an opportunity for taxpayers to satisfy tax obligations before stepped-up tax enforcement programs take effect.It is the intention of the General Assembly in enacting this chapter that the tax amnesty program provided under this chapter be a one-time occurrence which shall not be repeated in the future because taxpayers' expectations of any future amnesty programs could have a counterproductive effect on compliance under this chapter.    (Code 1981, §48-16-1, enacted by Ga. L. 1992, p. 1249, § 1; Ga. L. 1993, p. 91, § 48.)
GA Code § 48-16-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-2. Short Title

 This chapter shall be known and may be cited as the "Tax Amnesty Program Act."    (Code 1981, §48-16-2, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-3. Definitions

 As used in this chapter, the term:    "Accounts receivable" means an amount of state tax, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the department, or which a taxpayer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or investigation, which a taxpayer knows is being conducted by any federal, state, or local taxing authority.   "Final, due, and owing" means an assessment which has become final and is owed to the state due to either the expiration of the taxpayer's appeal rights or, in the case of an assessment which has been appealed, either pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," or pursuant to Code Section 48-2-59, the rendition of the final order by the commissioner or by any court of this state. Assessments that have been appealed shall be final, due, and owing 15 days after the last unappealed or unappealable order sustaining the assessment or any part thereof has become final.Assessments that have not been appealed shall be final, due, and owing 30 days after service of notice of assessment pursuant to Code Section 48-2-45.   "Taxpayer" means any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, or any other entity of any kind subject to any tax set forth in this title or any person required to collect any such tax under this title.     (Code 1981, §48-16-3, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-4. Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms

  The commissioner shall develop and administer a one-time tax amnesty program as provided in this chapter.The commissioner shall, upon the voluntary return and remission of taxes and interest owed by any taxpayer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions occurring on or before December 31, 1990.The commissioner shall provide by regulation as necessary for the administration of this amnesty program and shall further provide for necessary forms for the filing of amnesty applications and returns.   Notwithstanding the provisions of any other law to the contrary, the tax amnesty program shall begin by October 31, 1992, and shall be completed no later than December 31, 1992, and shall apply to all taxpayers owing taxes, penalties, or interest administered by the commissioner under the provisions of this title, except that the tax amnesty shall not apply to any property tax levied or administered by the commissioner pursuant to Chapters 5 and 6 of this title.The program shall apply to tax liabilities for taxable periods ending or transactions occurring on or before December 31, 1990. Amnesty tax return forms shall be in a form prescribed by the commissioner.     (Code 1981, §48-16-4, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-6. To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation; Interest or Penalty Paid Prior to Request for Amnesty; Refund or Credit of Taxes or Interest Paid Under Program

  Amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16-5 in accordance with the following:   For taxes which are owed as a result of the nonreporting or underreporting of tax liabilities or the nonpayment of any accounts receivable owed by an eligible taxpayer, the state shall waive criminal prosecution and all civil penalties which may be assessed under any provision of this title for the taxable years or periods for which tax amnesty is requested; and   With the exception of instances in which the taxpayer and commissioner enter into an installment payment agreement authorized under subsection (c) of Code Section 48-16-5, the failure to pay all taxes and interest as shown on the taxpayer's amnesty tax return shall invalidate any amnesty granted pursuant to this chapter.     This chapter shall not apply to any taxpayer who is on notice, written or otherwise, of a criminal investigation being conducted by an agency of the state or any political subdivision thereof or the United States, nor shall this chapter apply to any taxpayer who is the subject of any criminal litigation which is pending on the date of the taxpayer's application in any court of this state or the United States for nonpayment, delinquency, evasion, or fraud in relation to any federal taxes or to any of the taxes to which this amnesty program is applicable.   No refund or credit shall be granted for any interest or penalty paid prior to the time the taxpayer requests amnesty pursuant to Code Section 48-16-5.   Unless the commissioner in his own discretion redetermines the amount of taxes and interest due, no refund or credit shall be granted for any taxes or interest paid under the amnesty program.     (Code 1981, §48-16-6, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-7. Interest on Installment Agreements; Interest on Refunded or Credited Overpayments

  All installment agreements authorized under subsection (c) of Code Section 48-16-5 shall bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40.   Notwithstanding the provisions of this title, if any overpayment of tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.     (Code 1981, §48-16-7, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-8. Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program

 The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter.The commissioner shall publicize the tax amnesty program in order to maximize the public awareness of and participation in the program.The commissioner may, for the purpose of publicizing the tax amnesty program, contract with any advertising agency within or outside this state.    (Code 1981, §48-16-8, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-9. Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds

 For purposes of accounting for the revenues received pursuant to this chapter, the commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All funds collected shall be remitted to the general fund of the state treasury.    (Code 1981, §48-16-9, enacted by Ga. L. 1992, p. 1249, § 1.)