reglab/housing_qa huggingface dataset:
GA Code § 48-2-51 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-51. Jeopardy Assessments; Collection; Bond

  If the commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his property from the state, to conceal himself or his property, to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any state tax, whereby it becomes advisable that such proceedings be brought without delay, the commissioner shall declare the taxable period for such taxpayer terminated forthwith and shall give notice of such finding and demand immediate payment of such tax as may be due. The commissioner may immediately make an arbitrary assessment and may proceed under the assessment to collect the tax or require the taxpayer to file with him a bond satisfactory to the commissioner as security for payment of the tax.     As used in this subsection, the term "illegal drug" means marijuana as defined in paragraph (16) of Code Section 16-13-21, as amended; a controlled substance as defined in paragraph (4) of Code Section 16-13-21, as amended; or a dangerous drug as defined in Code Section 16-13-71, as amended. The term illegal drug shall not include any drug when used pursuant to a valid medical prescription or when used as otherwise authorized by state or federal law.   When an assessment for taxes based upon the possession, sale, or distribution of an illegal drug is made by the commissioner, such assessment shall be considered a jeopardy assessment for collection as provided in this Code section. The commissioner shall assess such tax and applicable penalties based on personal knowledge or information available to the commissioner; mail to the taxpayer at the taxpayer's last known address or serve in person a written notice of the amount of tax and penalty; demand its immediate payment; and, if payment is not immediately made, collect the tax and penalty by any method prescribed in this chapter.   The tax and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. With respect to any administrative or civil proceedings regarding the assessment or collection under this subsection of any taxes, interest, or penalties imposed by this title, the burden shall be upon the taxpayer to show their incorrectness or invalidity.Any statement filed by the commissioner with the court, or any other certificate by the commissioner of the amount of tax and penalties determined or assessed, shall be admissible in evidence and shall be prima-facie evidence of the facts contained in such statement or certificate.      (Ga. L. 1937-38, Ex. Sess., p. 77, § 39; Code 1933, § 91A-248, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 2041, § 1.)   Cross references.   - Attachment proceedings, T. 18, C. 3.
GA Code § 48-2-52 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-52. Personal Liability of Corporate Officer or Employee for Tax Delinquency

  Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of any limited liability partnership who has control or supervision of collecting from purchasers or others amounts required under this title or of collecting from employees any taxes required under this title, and of accounting for and paying over the amounts or taxes to the commissioner, and who willfully fails to collect the amounts or taxes or truthfully to account for and pay over the amounts or taxes to the commissioner, or who willfully attempts to evade or defeat any obligation imposed under this title, shall be personally liable for an amount equal to the amount evaded, not collected, not accounted for, or not paid over.   The liability imposed by this Code section shall be paid upon notice and demand by the commissioner or his delegate and shall be assessed and collected in the same manner as the tax in connection with which the act or failure to act under this Code section occurs or has occurred.    (Ga. L. 1960, p. 210, §§ 1, 2; Code 1933, § 91A-251, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 6; Ga. L. 2001, p. 984, § 1.)   Law reviews.   - For article, "2014 Georgia Corporation and Business Organization Case Law Developments," see 20 Ga. St. B. J. 26 (April 2015). For note on the 2001 amendment to this Code section, see 18 Ga. St. U. L. Rev. 294 (2001).    JUDICIAL DECISIONS
GA Code § 48-2-53 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-53. Compelled Production of Evidence

 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.   (Ga. L. 1937-38, Ex. Sess., p. 77, § 36; Ga. L. 1937-38, Ex. Sess., p. 156, § 9; Code 1933, § 91A-247, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Discovery of documents and other written material, § 9-11-34.
GA Code § 48-2-54 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-54. Action by Commissioner to Collect Unpaid Tax

 In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties.   (Ga. L. 1937-38, Ex. Sess., p. 77, § 40; Code 1933, § 91A-249, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-2-54.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-54.1. Authorization to Charge Taxpayer's Account

 The commissioner is authorized to charge to the taxpayer's account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for collection.    (Code 1981, §48-2-54.1, enacted by Ga. L. 2003, p. 442, § 2.)
GA Code § 48-2-57 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-57. Effect of Judicial Sale on State Tax Lien

 A sale of property under legal process shall not divest the state of its tax liens.   (Civil Code 1895, § 884; Civil Code 1910, § 1141; Code 1933, § 92-5709; Code 1933, § 91A-260, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-2-58 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-58. Release of Property Subject to State Tax Lien

  The commissioner, upon the taxpayer's providing security sufficient to protect the state's interest and with the consent of the Attorney General, may release some or all of the property of a taxpayer which is subject to a state tax lien when the legality of the assessment which is the basis of the lien is being litigated.   The commissioner may release or subordinate all or any portion of the property subject to a state tax lien if the commissioner determines that the tax, interest, and penalties are sufficiently secured by a lien on other property or through other security or that the release, partial release, or subordination of such lien will not endanger or jeopardize the collection of amounts due.    (Ga. L. 1975, p. 423, § 1; Code 1933, § 91A-253, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1993, p. 961, § 5.)    RESEARCH REFERENCES
GA Code § 48-2-60 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-60. Compromise Settlements; Penalty Refunds

  No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or judgment in open court.   No compromise or agreed judgment shall be entered in any such action or other judicial proceeding until there has been filed with the commissioner a verified statement setting forth the facts and showing the reasons why a compromise or agreed judgment should be entered and certifying that no agreement or settlement other than the one stated in the proposed judgment has been directly or indirectly entered into by the commissioner or by anyone for the commissioner and that the proposed judgment is, in the opinion of the Attorney General, for the best interest of the state.   When any penalty is paid without the commencement of an action to recover on the penalty and the commissioner, within three years after the date of the payment, determines that the circumstances giving rise to the penalty were reasonably beyond the control of the taxpayer, the commissioner may authorize a refund of all or any part of the penalty so paid and any interest paid on the penalty.    (Ga. L. 1931, p. 7, § 85; Ga. L. 1931, Ex. Sess., p. 24, § 58; Code 1933, § 92-3007; Ga. L. 1937-38, Ex. Sess., p. 77, § 9; Ga. L. 1978, p. 1469, § 1; Code 1933, § 91A-256, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 16.)   Law reviews.   - For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).    JUDICIAL DECISIONS
GA Code § 48-2-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 2 - Administration|§ 48-2-61. Effect of Actions Taken to Avoid Payment of Taxes; Liability

  All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void.   The person holding such property or the person to whom such conveyance has been made and the property also, wherever found and no matter in whose possession it may be, shall be liable for taxes.    (Laws 1804, Cobb's 1851 Digest, p. 1050; Code 1863, §§ 743, 744; Code 1868, §§ 810, 811; Code 1873, §§ 813, 814; Code 1882, §§ 813, 814; Civil Code 1895, §§ 885, 886; Civil Code 1910, §§ 1142, 1143; Code 1933, §§ 92-5710, 92-5711; Code 1933, § 91A-261, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 33.)   Law reviews.   - For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).    JUDICIAL DECISIONS
GA Code § 48-2-80 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 3 - Enforcement|§ 48-2-80. Judicial Enforcement of Taxes Imposed by Other States

 The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state.   (Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-2-81 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 3 - Enforcement|§ 48-2-81. Duties of Law Enforcement Officers and Tax Officials as to Collecting Taxes and Prosecuting Violators; Payment of Portion of Fines to Informants

 It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It shall be the duty of all tax collectors, tax commissioners, sheriffs, and constables to make sure that all persons violating any of the tax laws of this state are prosecuted for all such violations. One-fourth of the fines imposed upon persons convicted of violating any tax law of this state upon the information of any citizen of this state shall be paid to the informant by order of the court.   (Ga. L. 1927, p. 56, § 14; Code 1933, § 92-2103; Ga. L. 1935, p. 11, § 14; Code 1933, § 91A-6010, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-2-82 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 3 - Enforcement|§ 48-2-82. Contraband Articles - Seizure; Disposition; Exceptions

    Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or of the revenue laws of this state, and any vessel, vehicle, aircraft, or other conveyance in, upon, or by means of which any violation has taken or is taking place shall be seized by any law enforcement officer or revenue officer of this state without a warrant and shall be delivered forthwith to the commissioner.   After any such delivery, the commissioner shall post a notice of the seizure for a period of ten days in a prominent place in the courthouse of the county in which the seizure occurred. The notice shall state that a decision as to seizure and forfeiture will be made by the commissioner at the expiration of the ten-day period; and the notice shall act as a bar against any person subsequently asserting a claim of any interest existing in the article at the time of seizure.   Upon determining that an article is contraband and that the seizure and forfeiture of the article is in accordance with this Code section, the commissioner shall direct the disposition or destruction of the article as he may reasonably deem appropriate. Any sale of such articles shall be to the highest bidder for cash and the proceeds of the sale shall be delivered to the Office of the State Treasurer.     No vessel, vehicle, aircraft, or other conveyance used in the transaction of business as a common carrier shall be forfeited under this Code section unless it shall appear that, in the case of a railway car or engine, the owner or, in the case of any other such vessel, vehicle, aircraft, or other conveyance, the owner or the master of such vessel or the owner or conductor, driver, pilot, or other person in charge of such vehicle, aircraft, or other conveyance was at the time of the alleged illegal act a consenting party or privy thereto.   No vessel, vehicle, aircraft, or other conveyance shall be forfeited under this Code section by reason of any act or omission shown by the owner of the conveyance to have been committed or omitted by any person other than the owner while the vessel, vehicle, aircraft, or other conveyance was unlawfully in the possession of a person who acquired possession of the conveyance in violation of the criminal laws applicable to the location of acquisition, whether of the United States or of any state of the United States.    (Ga. L. 1956, p. 786, § 2; Code 1933, § 91A-257, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.)    RESEARCH REFERENCES
GA Code § 48-2-83 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 3 - Enforcement|§ 48-2-83. Contraband Articles - Affidavit to Test Legality of Forfeiture

 The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the manner and form prescribed by law for testing the legality of tax fi. fas.   (Ga. L. 1956, p. 786, § 9; Code 1933, § 91A-258, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES     C.J.S.  - 79 C.J.S., Searches and Seizures, §§ 250 et seq., 276 et seq. 84 C.J.S., Taxation, §§ 783, 826 et seq.
GA Code § 48-2-84 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 3 - Enforcement|§ 48-2-84. Unlawful Activities as to Revenue Stamps; Possession or Transportation of Contraband; Penalty

  It shall be unlawful for any person to:   With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state;   With knowledge, pass, publish, utter, or give currency to any unauthorized, false, forged, altered, or counterfeit revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state;   Make, possess, or have custody or control of any contraband article;   Transport, carry, or convey any contraband article in, upon, or by means of any vessel, vehicle, aircraft, or other conveyance;   Conceal or possess any contraband article in or upon any vessel, vehicle, aircraft, or other conveyance or upon the person of anyone in or upon any vessel, vehicle, aircraft, or other conveyance; or   Use any vessel, vehicle, aircraft, or other conveyance for the transportation, carriage, conveyance, concealment, receipt, possession, purchase, sale, barter, exchange, or giving away of any contraband article.     Any person who violates this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not less than one year nor more than three years, or both.    (Ga. L. 1956, p. 786, §§ 3-8; Code 1933, §§ 91A-9904, 91A-9905, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-2-110 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 5 - Refunds for Eligible Recipients|§ 48-2-110. Through 48-2-115

 Repealed by Ga. L. 1995, p. 902, § 1, effective December 31, 2000.   Editor's notes.   - This article, consisting of Code Sections 48-2-110 through 48-2-115, relating to refunds for eligible recipients, was based on Ga. L. 1995, p. 902, § 1.
GA Code § 48-3-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-1. Execution for Collection of Money Due the State; Affidavit of Illegality

 Reserved. Repealed by Ga. L. 2017, p. 723, § 4/HB 337, effective January 1, 2018.   Editor's notes.   - Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides that: "Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case."
GA Code § 48-3-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-2. Executions Against Foreign Corporations

 An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer to levy on all property of the agency and to seize its money, notes, and other effects.   (Orig. Code 1863, § 807; Code 1868, § 886; Code 1873, § 883; Code 1882, § 883; Civil Code 1895, § 881; Civil Code 1910, § 1138; Code 1933, § 92-7307; Code 1933, § 91A-305, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-3-3.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-3.1. Immediate Payment or Bond Where Person or Property May Leave Jurisdiction or Property's Value May Be Prejudiced

 If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the state, to conceal himself or herself or his or her property, to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any ad valorem tax, whereby it becomes advisable that such proceedings be brought without delay, the tax collector or tax commissioner shall give notice of such finding and demand immediate payment of such tax as may be due.The tax collector or tax commissioner may immediately make an assessment based on the most recently accepted assessment or on a tax assessor's assisted assessment and may proceed under the assessment to collect the tax or require the taxpayer to file with him or her a bond satisfactory to the tax collector or tax commissioner as security for payment of the tax.Taxes assessed under this Code section for any tax year for which millage rates applicable to the property have not been established at the time of the assessment shall be based upon the millage rates in effect for the immediately preceding year.    (Code 1981, §48-3-3.1, enacted by Ga. L. 1994, p. 561, § 1.)
GA Code § 48-3-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-4. Selection of Property to Be Levied

 A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa.   (Ga. L. 1876, p. 128, § 1; Code 1882, § 891; Civil Code 1895, § 898; Civil Code 1910, § 1158; Code 1933, § 92-7404; Code 1933, § 91A-308, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-3-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-5. Geographical Scope of Tax Executions

 If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale.   (Laws 1804, Cobb's 1851 Digest, p. 1050; Code 1863, § 822; Code 1868, § 901; Code 1873, § 899; Code 1882, § 899; Civil Code 1895, § 911; Civil Code 1910, § 1174; Code 1933, § 92-7405; Code 1933, § 91A-309, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES