reglab/housing_qa huggingface dataset:
GA Code § 47-22-5 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-5. Trustee of Funds of Plan; Power to Invest Funds; Conflicts of Interest as to Investments; Custody of Funds; Vouchers

  The board shall be the trustee of the funds of the plan; may invest and reinvest such funds; and may hold, purchase, sell, assign, transfer, and dispose of any of the securities and investments in which any of the funds created under this chapter shall have been invested, as well as the proceeds of such investments and any moneys belonging to such fund, all in such manner as funds of the Employees' Retirement System of Georgia are invested and reinvested.   Except as otherwise provided for in this chapter, no member or person employed by the board shall have a direct interest in the gains or profits of any investment made by the board.No member or employee of the board shall, directly or indirectly, for himself or as an agent, in any manner use the funds of the plan except to make such current and necessary payments as are authorized by the board; nor shall any member or employee of the board become an endorser, surety, or in any manner an obligor for moneys loaned or borrowed from the board.   The board shall be the custodian of the funds of the plan. All payments from such funds shall be made by the board only upon vouchers signed by two persons designated by the board.     (Code 1981, §47-22-5, enacted by Ga. L. 1992, p. 1288, § 1.)
GA Code § 47-22-6 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-6. Legal Adviser

 The Attorney General shall be the legal adviser of the board.    (Code 1981, §47-22-6, enacted by Ga. L. 1992, p. 1288, § 1; Ga. L. 2010, p. 1207, § 65/SB 436.)    The 2010 amendment,  effective July 1, 2010, substituted "adviser" for "advisor" near the end.   Editor's notes.   - Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: "The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010."
GA Code § 47-22-7 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-7. Membership in Plan

 Any person who is an employee on July 1, 1992, shall become a member of the plan on such date.Any person who becomes an employee after July 1, 1992, shall become a member on the date such person becomes an employee.    (Code 1981, §47-22-7, enacted by Ga. L. 1992, p. 1288, § 1.)
GA Code § 47-22-8 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-8. Member Contributions; Earnings

 Each member shall contribute 7 1/2 percent of such member's gross salary. Such contributions shall be made through payroll deductions. Such amount so deducted shall be credited to the individual account of the member.Earnings shall be credited to each member's account pursuant to rules and regulations adopted by the board as prescribed by the plan document.    (Code 1981, §47-22-8, enacted by Ga. L. 1992, p. 1288, § 1.)
GA Code § 47-22-10 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-10. Lump Sum Payment on Death of Member

 Upon the death of any member, a lump sum amount shall be paid to such person as the member has nominated by written designation, filed with the board; otherwise to the member's estate.Such lump sum amount shall be equal to the total amount credited to the member's account on the date of the member's death.    (Code 1981, §47-22-10, enacted by Ga. L. 1992, p. 1288, § 1.)
GA Code § 47-22-11 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 22 - Georgia Defined Contribution Plan|§ 47-22-11. Retirement; Option to Receive Periodic Payment

 Any member shall be entitled to retire upon attaining the age of 65. Such member shall have the option to receive a periodic payment as permitted by the board.    (Code 1981, §47-22-11, enacted by Ga. L. 1992, p. 1288, § 1; Ga. L. 2005, p. 535, § 29/HB 460.)
GA Code § 48-1-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-1. Short Title

 This title shall be known and may be cited as the "Georgia Public Revenue Code."   (Code 1933, § 91A-101, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-1-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-3. Forms and Filings Prior to January 1, 1980

 Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title.   (Code 1933, § 91A-104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2017, p. 774, § 48/HB 323.)
GA Code § 48-1-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-4. Unlawful Exercise by Unauthorized Person of Duties or Functions of Representative of Commissioner or Department; Penalty

  It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1961, p. 452, § 1; Code 1933, § 91A-9901, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-1-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-5. Unlawful Conversion of Funds Collected for Benefit of State; Penalty

  It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own use or to any other person's use with the intention of depriving the state of the funds.   Any person who violates subsection (a) of this Code section shall be guilty of theft by conversion and shall be punished as provided for in Code Section 16-8-12.    (Code 1933, § 91A-9901.1, enacted by Ga. L. 1980, p. 834, § 1.)   Cross references.   - Theft by conversion generally, § 16-8-4.    JUDICIAL DECISIONS
GA Code § 48-1-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-6. Unlawful Filing of False Documents; Omissions; Tax Evasion; Penalty

  It shall be unlawful for any person, willfully and with intent to defraud the state, to:   File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;   Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or   By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.     Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1937-38, Ex. Sess., p. 77, § 43; Code 1933, § 91A-9902, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS     Legitimately minimizing taxes permitted.  - Legitimate arrangement of one's affairs so as to minimize or avoid taxes differs from sham transactions designed to camouflage the actual situation; the former are permissible, but the latter are disapproved and may result in penalty or criminal prosecution. Whitley v. Whitley, 220 Ga. 471, 139 S.E.2d 381 (1964), later appeal, 221 Ga. 140, 143 S.E.2d 634 (1965).    RESEARCH REFERENCES     Am. Jur. 2d.  - 71 Am. Jur. 2d, State and Local Taxation, §§ 512, 513, 514.    C.J.S.  - 37 C.J.S., Fraud, §§ 2 et seq., 161, 162, 184 et seq. 84 C.J.S., Taxation, §§ 542, 547. 85 C.J.S., Taxation, §§ 1715, 1723 et seq., 1742, 1785.    ALR.  - Right of grantor or transferor or his privies to attack conveyance or transfer made for purpose of evading taxation, 118 A.L.R. 1184.   Misrepresentation as to tax law as within rule that party to contract or other instrument may not rely upon misrepresentation as to matters of law, 153 A.L.R. 538.   Test of "wilfulness" in prosecution for wilful failure to pay tax, file tax return, etc., under § 7203 of the Internal Revenue Code of 1954 (26 USC § 7203), 22 A.L.R.3d 1173.   Construction and application of 26 USCA § 6015(b)(1)(C) requiring that spouse not know of understatement of tax arising from erroneous deduction, credit, or basis to obtain innocent spouse exemption from liability for tax, 154 A.L.R. Fed. 233, 161 A.L.R. Fed. 373.   Construction and application of 26 U.S.C.A. § 6015(b)(1)(C), requiring that spouse not know of omission of gross income from joint tax return to obtain innocent spouse exemption from liability for tax, 161 A.L.R. Fed. 373.
GA Code § 48-1-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-7. Fraudulent Use of Exemption Certificate to Evade Taxes; Penalty

  It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1935, p. 11, § 22; Code 1933, § 91A-9903, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-1-8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-8. Computer Software

  As used in this Code section, the term "computer software" means any program or routine, or any set of one or more programs or routines, which are used or intended for use to cause one or more computers or pieces of computer related peripheral equipment, or any combination thereof, to perform a task or set of tasks. Without limiting the generality of the foregoing, the term "computer software" shall include operating and application programs and all related documentation.   Except as otherwise provided in subsection (c) of this Code section, for the purposes of Chapters 5 and 6 of this title, computer software shall constitute personal property only to the extent of the value of the unmounted or uninstalled medium on or in which it is stored or transmitted.   Nothing herein shall be deemed to affect the taxation under Chapter 5 or 8 of this title of copies of computer software held as inventory in a tangible medium ready for sale at retail by one who is a dealer with respect to such property and the sale of which is subject to sales and use taxation.     (Code 1981, §48-1-8, enacted by Ga. L. 1993, p. 1647, § 1; Ga. L. 2017, p. 774, § 48/HB 323.)
GA Code § 48-1-9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-9. Taxpayer Bill of Rights

  This Code section shall be known and may be cited as the "Taxpayer Bill of Rights."   The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and nontechnical terms:   The rights of a taxpayer and the obligations of the commissioner during any tax audit or examination;   The procedure by which a taxpayer may appeal any adverse decision of the commissioner, including administrative and judicial appeals;   The procedures for prosecuting refund claims and for filing of taxpayer complaints; and   The procedures which the commissioner may use in enforcing the state's revenue laws, including the filing and enforcement of liens.     The statement shall also inform the taxpayer that the taxpayer shall receive:   Fair and courteous treatment in all dealings with the department;   Prompt and accurate responses to all questions and requests for tax assistance; and   A fair and timely hearing on a dispute of any tax liability as provided for by law.     The statement prepared in accordance with this Code section shall be distributed by the commissioner to a taxpayer:   Upon request by the taxpayer;   When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the department for an examination of the taxpayer's records, whichever is earlier; or   When the commissioner deems it appropriate.     The commissioner shall take such action as deemed necessary to ensure that distribution to a taxpayer does not result in multiple statements being sent to any one taxpayer.     (Code 1981, §48-1-9, enacted by Ga. L. 1993, p. 294, § 1.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1993, Code Section 48-1-8, enacted by Ga. L. 1993, p. 294, § 1, was redesignated as Code Section 48-1-9, since Ga. L. 1993, p. 1647, § 1, also enacted a Code Section 48-1-8.
GA Code § 48-1-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 1 - General Provisions|§ 48-1-10. Economic Incentives to Users of Raw Forest Products

  As used in this Code section, the term:   "Economic incentive" means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs.   "Raw forest product" means any raw material harvested or recovered from forest wood or wood waste at its initial conversion.     It is the intent of the General Assembly that any economic incentive granted on or after July 1, 2010, to any person, company, partnership, or other entity engaged in the commercial use of raw forest products shall be extended equitably to all users of raw forest products in this state so as to establish and maintain parity within that segment of the economy.     (Code 1981, §48-1-10, enacted by Ga. L. 2010, p. 203, § 2/SB 409.)   Editor's notes.   - This Code section formerly pertained to the tax exemption of articles, equipment, and materials at the XXVI Summer Olympiad and the 1996 Atlanta Paralympic games. This Code section was based on Code 1981, § 48-1-10, enacted by Ga. L. 1995, p. 465, § 1 and was repealed by Ga. L. 1995, p. 465, § 1, effective December 31, 1996.
GA Code § 48-5A-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5A - Special Assessment of Forest Land Conservation Use Property|§ 48-5A-2. Funds for Forest Land Conservation

 In each year the General Assembly shall appropriate to the department funds for forest land conservation use assistance grants to counties, municipalities, and county or independent school districts pursuant to Article VII, Section I, Paragraph III(f) of the Constitution. The General Appropriations Act shall specify the amount appropriated subject to the limitations of this chapter.    (Code 1981, §48-5A-2, enacted by Ga. L. 2008, p. 297, § 4/HB 1211.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2008, "department" was substituted for "Department of Revenue" in the first sentence.
GA Code § 48-5A-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5A - Special Assessment of Forest Land Conservation Use Property|§ 48-5A-4. Administration

 The commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments procedures.    (Code 1981, §48-5A-4, enacted by Ga. L. 2008, p. 297, § 4/HB 1211.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2008, "state revenue" was deleted preceding "commissioner".
GA Code § 48-5A-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5A - Special Assessment of Forest Land Conservation Use Property|§ 48-5A-5. Retention of Funds for Administrative Costs

 Pursuant to Article VII, Section I, Paragraph III(f) of the Constitution, the commissioner shall deduct and retain an amount equal to 3 percent of an assistance grant upon distribution of such assistance grant to a county, municipality, or county or independent school district as an administrative fee to provide for the costs of administering Article 13 of Chapter 5 of this title.    (Code 1981, §48-5A-5, enacted by Ga. L. 2018, p. 119, § 6/HB 85.)   - Ga. L. 2018, p. 119, § 7/HB 85, not codified by the General Assembly, provides, in part, that this Code section becomes effective on January 1, 2019, only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation. The constitutional amendment was approved by a majority of the qualified voters voting at the general election held on November 6, 2018.
GA Code § 48-5A-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5A - Special Assessment of Forest Land Conservation Use Property|§ 48-5A-6. Value of Local Assistance Grants

  For 2019, the value of the local assistance grant to any county shall be increased by an amount equal to 80 percent of the difference between the value of the local assistance grant such county received for 2018 and the amount for which such county is eligible to receive in 2019.   For 2020, the value of the local assistance grant to any county shall be increased by an amount equal to 60 percent of the difference between the value of the local assistance grant such county received for 2018 and the amount for which such county is eligible to receive in 2020.   For 2021, the value of the local assistance grant to any county shall be increased by an amount equal to 40 percent of the difference between the value of the local assistance grant such county received for 2018 and the amount for which such county is eligible to receive in 2021.   For 2022, the value of the local assistance grant to any county shall be increased by an amount equal to 20 percent of the difference between the value of the local assistance grant such county received for 2018 and the amount for which such county is eligible to receive in 2022.     (Code 1981, §48-5A-6, enacted by Ga. L. 2018, p. 119, § 6/HB 85.)   - Ga. L. 2018, p. 119, § 7/HB 85, not codified by the General Assembly, provides, in part, that this Code section becomes effective on January 1, 2019, only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation. The constitutional amendment was approved by a majority of the qualified voters voting at the general election held on November 6, 2018.
GA Code § 48-5B-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5B - Moratorium Period for Valuation Increases in Property|§ 48-5B-1. Moratorium on Increases in Value; Corrections of Errors in Valuation; Decrease in Value; Fair Market Value for Improvements; Role of Commissioner

 Reserved. Repealed by Ga. L. 2009, p. 780, § 1/HB 233, effective January 10, 2011.   Editor's notes.   - This chapter consisted of Code Section 48-5B-1, relating to the moratorium period for valuation increases in property, and was based on Code 1981, § 48-5B-1, enacted by Ga. L. 2009, p. 780, § 1/HB 233; Ga. L. 2010, p. 1104, § 6-2/SB 346.
GA Code § 48-7A-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7A - Tax Credits|§ 48-7A-1. Legislative Findings and Purposes

 Reserved. Repealed by Ga. L. 2010, p. 1163, § 4/HB 1069, effective June 4, 2010.   Editor's notes.   - This Code section was based on Ga. L. 1991, p. 87, § 1.
GA Code § 48-7A-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7A - Tax Credits|§ 48-7A-2. "Dependent" Defined

 As used in this chapter, the term "dependent" means:    The taxpayer;   The spouse of the taxpayer; and   A natural or legally adopted child of the taxpayer.     (Code 1981, §48-7A-2, enacted by Ga. L. 1991, p. 87, § 1; Ga. L. 1992, p. 6, § 48.)
GA Code § 48-10-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 10 - Motor Vehicle License Fees and Plates|§ 48-10-1. Through 48-10-16

 Reserved. Redesignated by Ga. L. 2002, p 1074, § 1, effective July 1, 2002.   Editor's notes.   - Code Section 48-10-5, concerning transfers of annual license fees, licenses, and plates, etc. which was repealed by Ga. L. 1997, p. 419, § 39, effective May 1, 1997, and which was based on Ga. L. 1937-38, Ex. Sess. p. 259, § 4; Ga. L. 1970, p. 281, § 1; Code 1933, § 91A-5305, enacted by Ga. L. 1978, p. 309, § 2, was stricken and not redesignated by Ga. L. 2002, p. 1074, § 1.