Georgia Statutes
§ 48-5-104 — Refusal by tax receiver or tax commissioner to receive returns; penalty
Georgia § 48-5-104
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-104 (Refusal by tax receiver or tax commissioner to receive returns; penalty) 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. § 48-5-104 (2026).
Text
(a)It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.
(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
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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 § 48-5-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-104.