reglab/housing_qa huggingface dataset:
GA Code § 47-25-60 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 4 - Fees|§ 47-25-60. Collection of Fees; Accurate Records

  In addition to all other legal costs, the sum of $3.00 shall be charged and collected in each civil matter or proceeding filed in the magistrate courts.   The clerks of the magistrate courts shall collect the fees provided for in subsection (a) of this Code section and the fees so collected shall be remitted to the board on a quarterly basis or at such time as the board may provide. It shall be the duty of the clerks to keep accurate records of the amounts due the board under this Code section and such records may be audited by the board at any time. The sums remitted to the board under this Code section shall be used for the purposes provided in this chapter.     (Code 1981, §47-25-60, enacted by Ga. L. 2006, p. 246, § 1/SB 244.)
GA Code § 47-25-80 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-80. Requirements for Receiving Benefits

 In order for a member to be eligible to receive retirement benefits under this chapter, he or she must have:    Served as a regularly qualified and commissioned chief magistrate or as the secretary-treasurer for at least eight years;   Fully complied with this chapter;   Terminated his or her official capacity as a chief magistrate or as the secretary-treasurer;   Attained the age of 60 years;   Filed with the board his or her application for such retirement, on a form to be furnished by the board, within a period of 90 days, or as soon thereafter as possible, after reaching the age of 60 years or after termination of his or her official capacity as a chief magistrate or as the secretary-treasurer, whichever may occur last in point of time; and   Had his or her application for retirement approved by the board.     (Code 1981, §47-25-80, enacted by Ga. L. 2006, p. 246, § 1/SB 244; Ga. L. 2014, p. 835, § 5/HB 646.)    The 2014 amendment,  effective July 1, 2014, deleted "full-time" preceding "chief magistrate" in paragraphs (1), (3), and (5).
GA Code § 47-25-82 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-82. Benefits for Surviving Spouse

  As used in this Code section, the term "surviving spouse" means the person who was married to a member on the date of the member's death.   Upon the death of any member who is then receiving retirement benefits and upon the surviving spouse of such member attaining 60 years of age, said spouse shall be paid spouse's benefits which shall be equal to 50 percent of the retirement benefits then being paid to such member. Such benefits shall be paid for the remainder of the life of such surviving spouse.   Upon the death of any member prior to retirement, the surviving spouse of such member may elect:   To withdraw the dues paid into the retirement fund by the deceased member plus interest at the rate specified by law, in which case the spouse shall be deemed to have waived any right to any benefits; or   To leave such dues in the retirement fund and to receive spouse's benefits which shall be payable beginning:   On the date of the member's death, if such member is 60 years of age or older; or   On the date on which the surviving spouse of the deceased member reaches 60 years of age,  whichever event occurs last, and which shall be equal to 50 percent of the retirement benefits which the deceased member was drawing at the time of death or, in the case of a member who dies prior to his or her sixtieth birthday, which such deceased member would have been entitled to receive upon reaching 60 years of age had he or she lived and ceased service as a chief magistrate or the secretary-treasurer on the date of his or her death.        A member who is unmarried at the time of such election may designate a survivor at the time of making such election. If a member is married at the time of such election, the member may elect a designated survivor other than his or her spouse under this subsection only with the written agreement of the spouse. In any event, the designated survivor shall be a person with whom the member has a familial relationship through blood, marriage, or adoption. The designated survivor designated pursuant to this subsection shall be entitled to a survivor's benefit which is the actuarial equivalent to a surviving spouse's benefit as provided in subsection (b) of this Code section.     (Code 1981, §47-25-82, enacted by Ga. L. 2006, p. 246, § 1/SB 244; Ga. L. 2014, p. 835, § 6/HB 646.)    The 2014 amendment,  effective July 1, 2014, deleted "full-time" preceding "chief magistrate" near the end of the ending undesignated paragraph in paragraph (c)(2).
GA Code § 47-25-82.1 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-82.1. Designation of Beneficiaries; Determining Amount of Benefit; Designated Survivor Requirements; Death of Beneficiary Prior to Member's Death

  In lieu of receiving the retirement benefits provided for in Code Sections 47-25-81 and 47-25-82, upon application for retirement, a member may elect in writing on a form to be prescribed by the board to receive:   A 100 percent joint life annuity payable during the lives of a member and his or her designated survivor; or   A joint and survivor annuity that shall provide for 50 percent of the monthly retirement benefit amount that is paid to the member to be paid to his or her designated survivor following such member's death.     The amount of the retirement benefit payable under this Code section shall be:   Based on the member's age upon retirement;   Based on the age of the member's designated survivor upon the member's retirement; and   Computed so as to be actuarially equivalent to the total retirement benefit amount which would have been paid to the member under Code Sections 47-25-81 and 47-25-82. Such actuarial equivalent shall be computed on actuarial tables to be adopted by the board.       A designated survivor shall be a person with whom the member has a familial relationship through blood, marriage, or adoption.   If a member is married at the time of such election, his or her spouse shall be the designated survivor unless another person is so designated with the written agreement of such spouse.     If a member makes an election provided in subsection (a) of this Code section in his or her application for retirement, after approval of the application for retirement, the following provisions shall apply:     If a member's designated survivor predeceases such member, he or she may, in writing on forms prescribed by the board and subject to approval by the board, revoke such election and thereafter receive during the member's lifetime a monthly retirement benefit commencing on the date the board approves such revocation, but not for any period prior to such approval.   Such monthly retirement benefit amount shall be equal to the maximum monthly benefit which would have been payable to such member had he or she not made such election.       If there is entered a final judgment of divorce between a member and a designated survivor, such member may, in writing on forms prescribed by the board and subject to approval by the board, revoke such election and thereafter receive during the member's lifetime a monthly retirement benefit commencing on the date the board approves such revocation, but not for any period prior to such approval.   Such monthly retirement benefit amount shall be equal to the maximum monthly benefit which would have been payable to such member had he or she not made such election.         (Code 1981, §47-25-82.1, enacted by Ga. L. 2018, p. 196, § 2/HB 571.)
GA Code § 47-25-83 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-83. Refund of Dues

  Any member, after ceasing to serve as a chief magistrate or as the secretary-treasurer and after waiving any right to retirement benefits in writing on a form to be provided by the board, may apply for and be refunded all dues paid, together with 5 percent simple interest per annum from the end of the calendar year in which paid to the end of the calendar year next preceding the application for the refund.   Although retirement pay shall be based on Code Section 47-25-81 and nothing in this Code section shall be construed to alter same, at the effective date of retirement, simple interest at a rate of 5 percent per annum shall be computed on all dues paid from the end of the calendar year in which paid to the end of the calendar year immediately preceding the date of retirement and shall be added to the total dues paid. After all retirement benefits coming due under Code Section 47-25-81 have been paid and if the total thereof shall not be equal to or exceed the above total of dues and interest, then the balance of such principal and interest shall be paid to the estate of the deceased member.   Upon application by the estate of any member who dies prior to retirement and who does not have a surviving spouse who is eligible for benefits under Code Section 47-25-82, all dues paid by such deceased member, together with 5 percent simple interest per annum from the end of the calendar year in which paid to the end of the calendar year next preceding the application for the refund, shall be paid to the estate of the deceased member.   No dues may be refunded except in strict compliance with this Code section.     (Code 1981, §47-25-83, enacted by Ga. L. 2006, p. 246, § 1/SB 244; Ga. L. 2014, p. 835, § 7/HB 646.)    The 2014 amendment,  effective July 1, 2014, deleted "full-time" preceding "chief magistrate" near the beginning of subsection (a).
GA Code § 47-25-84 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-84. Total and Permanent Disability

 Notwithstanding any other provisions of this chapter to the contrary, a member may retire after completing four years of creditable service if he or she becomes totally and permanently disabled after commencing service as a chief magistrate or as the secretary-treasurer. Any such member shall be entitled to receive retirement benefits in the amount that he or she would receive if his or her retirement were effective at the time he or she became disabled. All questions relating to the degree and nature of the total and permanent disability suffered by the member shall be determined by the board.    (Code 1981, §47-25-84, enacted by Ga. L. 2006, p. 246, § 1/SB 244; Ga. L. 2014, p. 835, § 8/HB 646.)    The 2014 amendment,  effective July 1, 2014, deleted "full-time" preceding "chief magistrate" near the end of the first sentence.
GA Code § 47-25-85 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-85. Members Not Prevented From Belonging to Another Retirement System

 Nothing contained in this chapter shall be construed so as to prevent any person who is a member of the fund from belonging to any other retirement, annuity, or benefit system.    (Code 1981, §47-25-85, enacted by Ga. L. 2006, p. 246, § 1/SB 244.)
GA Code § 47-25-86 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 5 - Benefits|§ 47-25-86. Suspension of Benefits if Retired Member Becomes Employed as a Chief Magistrate

  If a retired member becomes employed as a chief magistrate, his or her retirement benefits shall be suspended during the period of time he or she holds such position, and upon cessation of such service, his or her prior retirement allowance shall be resumed.   If a retired member becomes employed as a chief magistrate, he or she may elect again to become a contributing member of the retirement system and be governed by the retirement provisions of this chapter.     (Code 1981, §47-25-86, enacted by Ga. L. 2006, p. 246, § 1/SB 244; Ga. L. 2014, p. 835, § 9/HB 646; Ga. L. 2018, p. 196, § 3/HB 571.)    The 2014 amendment,  effective July 1, 2014, deleted "full-time" preceding "chief magistrate" near the beginning of subsection (b).    The 2018 amendment,  effective July 1, 2018, deleted "full-time or part-time magistrate or" following "employed as a" near the middle of subsection (a).
GA Code § 47-25-100 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 6 - Miscellaneous Provisions|§ 47-25-100. Insufficient Funds From Which to Pay Benefits

 If the board determines that the funds derived from the sources provided for in this chapter are not actuarially sufficient at any time to enable the board to pay in full each person determined to be entitled to the benefits provided for, plus all contingent and other liabilities, then a prorated percentage of such payments shall be made to each person entitled thereto until the funds shall be replenished actuarially sufficient to enable the board to resume such payments in accordance with the terms of this chapter. In no event shall the board or any member thereof be liable to any person for any deficiency in payments made under this Code section.    (Code 1981, §47-25-100, enacted by Ga. L. 2006, p. 246, § 1/SB 244.)
GA Code § 47-25-101 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 25 - Magistrates Retirement Fund|Article 6 - Miscellaneous Provisions|§ 47-25-101. Exemption of Funds From Attachment, Garnishment, or Judgment; Assignability

 None of the funds provided for in this chapter shall be subject to attachment, garnishment, or judgment rendered against the person entitled to receive the same. Such funds shall not be assignable.    (Code 1981, §47-25-101, enacted by Ga. L. 2006, p. 246, § 1/SB 244.)
GA Code § 48-2-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-1. Department of Revenue

 The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall administer and enforce the revenue laws of this state and such other laws as may be specifically assigned by law to the department or to the commissioner. The official and legal office of the department and of the commissioner shall be in Fulton County.   (Ga. L. 1923, Ex. Sess., p. 13, §§ 1, 7; Ga. L. 1931, p. 7, §§ 78, 83; Ga. L. 1931, Ex. Sess., p. 24, § 42; Code 1933, §§ 92-4501, 92-4503; Ga. L. 1937-38, Ex. Sess., p. 77, § 2; Ga. L. 1943, p. 204, § 1; Ga. L. 1951, p. 614, § 1; Ga. L. 1960, p. 1185, § 1; Ga. L. 1962, p. 123, § 1; Ga. L. 1968, p. 118, § 1; Code 1933, § 91A-201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 4.)    JUDICIAL DECISIONS
GA Code § 48-2-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-2. Office of State Revenue Commissioner

  The office of state revenue commissioner is created.   The commissioner shall be appointed by the Governor with the consent of the Senate and shall serve at the pleasure of the Governor.   Beginning July 1, 1999, the commissioner shall receive an annual salary to be set by the Governor, payable monthly or semimonthly, which shall be his or her total compensation for services as commissioner. The commissioner shall not be entitled to receive a contingent expense allowance, except that the commissioner shall be reimbursed for all actual and necessary expenses incurred by him or her in carrying out his or her official duties.   The commissioner shall be required to take and subscribe before the Governor an oath to discharge faithfully and impartially the duties of such office, which oath shall be in addition to the oath required of all civil officers.   The commissioner shall be personally liable to the state for any losses occasioned to it by his or her own intentional acts of misconduct. To indemnify the state for any such losses, the commissioner, upon beginning his or her duties, shall execute and file with the Governor an official surety bond approved as to form and sufficiency by the Attorney General in the amount of $100,000.00. The premium on the commissioner's bond shall be paid as an expense of the department.    (Ga. L. 1923, Ex. Sess., p. 16, §§ 1, 8, 45; Ga. L. 1931, p. 7, §§ 78, 83, 85; Code 1933, § 92-4501; Ga. L. 1937-38, Ex. Sess., p. 77, § 2; Ga. L. 1943, p. 204, § 1; Ga. L. 1951, p. 614, § 1; Ga. L. 1960, p. 1185, § 1; Ga. L. 1962, p. 123, § 1; Ga. L. 1968, p. 118, § 1; Code 1933, § 91A-202, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1999, p. 910, § 5; Ga. L. 1999, p. 1213, § 8.)   Cross references.   - Powers and duties of commissioner with regard to regulation of alcoholic beverages generally, T. 3, C. 2.
GA Code § 48-2-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-3. Eligibility for Office of Commissioner

 Reserved. Repealed by Ga. L. 1983, p. 526, § 1, effective March 15, 1983.   Editor's notes.   - This Code section, repealed by Ga. L. 1983, p. 526, § 1, effective March 15, 1983, was based on Ga. L. 1937-38, Ex. Sess., p. 77, § 3a; Ga. L. 1949, p. 22, §§ 1, 2; Ga. L. 1959, p. 4, § 2; Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 3.
GA Code § 48-2-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-4. Eligibility for Elective Office

  No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration or termination of his term of service to be a candidate in any primary, special, or general election for any state or federal elective office or to hold any such office.   Subsection (a) of this Code section shall not be construed to prevent any commissioner or former commissioner from being appointed to any elective office, to disqualify him from being a candidate in any election to succeed himself in any such office to which he has been appointed, or to disqualify him from holding any such office in the event he is elected to and otherwise qualifies for the office.    (Ga. L. 1949, p. 22, §§ 1, 2; Ga. L. 1955, p. 656, §§ 1, 2; Code 1933, § 91A-204, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-2-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-5. Office of Deputy State Revenue Commissioner

  There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law and in any other such matters as the commissioner may delegate to him or her in writing. The actions of the deputy commissioner, within the scope of his or her authority, shall have the same force and effect as the actions of the commissioner.   The deputy commissioner shall be appointed by the commissioner. He or she shall hold office at the pleasure of the commissioner and shall not be subject to the state system of personnel administration provided by Chapter 20 of Title 45. The deputy commissioner shall take the oath of office of the commissioner as provided in subsection (d) of Code Section 48-2-2.   The deputy commissioner shall receive a salary as determined by the commissioner, subject to the approval of the Office of Planning and Budget and paid from funds appropriated by the department. The deputy commissioner's salary shall in no event exceed the salary of the commissioner.   The deputy commissioner shall execute and file an official surety bond approved as to form and sufficiency by the Attorney General in the same amount as required for the commissioner by subsection (e) of Code Section 48-2-2. The premium on the bond shall be paid as an expense of the department.   The deputy commissioner shall have the authority of the commissioner to:   Issue licenses;   Make proposed and final assessments;   Deny protests and claims for refund;   Issue summons of garnishment;   Enter into agreements extending statutory periods of limitation;   Issue, amend, and cancel tax executions; and   Execute all documents and papers necessary for the performance of his or her or the commissioner's duties or for the exercise of his or her authority or the authority of the commissioner which has been delegated to him or her in writing.      (Ga. L. 1951, p. 614, § 2; Ga. L. 1963, p. 133, § 1; Ga. L. 1970, p. 108, § 1; Code 1933, § 91A-205, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 5; Ga. L. 1983, p. 526, § 2; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-88/HB 642.)   Cross references.   - Official bonds generally, T. 45, C. 4.   Editor's notes.   - Ga. L. 2009, p. 745, § 1/SB 97, was treated as replacing "State Merit System" with "State Personnel Administration".
GA Code § 48-2-6.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 2 - State Administrative Organization, Administration, and Enforcement|Article 1 - State Administrative Organization|§ 48-2-6.1. Disclosure of Return Information; Purpose; Confidentiality

  As used in this Code section, the term "return information" means any information secured by the commissioner incident to the administration of any tax.   Notwithstanding any other provision of law, the commissioner shall be permitted to disclose any return information to such other persons as may be authorized by law to collect delinquent tax liabilities on behalf of the state to the extent such information is reasonably needed to effect such collections. Such information shall retain its privileged and confidential nature in the hands of such other persons to the same extent and under the same conditions as that information is privileged and confidential in the hands of the commissioner. Any such other person shall be subject to the same civil and criminal penalties as those provided for divulgence of information by employees of the department.     (Code 1981, §48-2-6.1, enacted by Ga. L. 1996, p. 780, § 1.)