Georgia Statutes
§ 48-2-1 — Department of Revenue
Georgia § 48-2-1
JurisdictionGeorgia
Title48
This text of Georgia § 48-2-1 (Department of Revenue) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-2-1 (2026).
Text
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.
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Related
SOUTHERN LNG, INC. v. MacGINNITIE
755 S.E.2d 683 (Supreme Court of Georgia, 2014)
Gordon v. United States (In Re Sissine)
432 B.R. 870 (N.D. Georgia, 2010)
Miles v. Georgia Department of Revenue
797 F. Supp. 987 (S.D. Georgia, 1992)
Collins v. Citizens & Southern Trust Co.
373 S.E.2d 612 (Supreme Court of Georgia, 1988)
Hormel Food Corp. v. Dekalb County Board of Tax Assessors
589 S.E.2d 836 (Court of Appeals of Georgia, 2003)
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-2-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-2-1.