Georgia § 48-5-105 Tax return forms furnished by commissioner to tax receivers and tax commissioners

Georgia Statutes

§ 48-5-105 — Tax return forms furnished by commissioner to tax receivers and tax commissioners

Georgia § 48-5-105

Title48

This text of Georgia § 48-5-105 (Tax return forms furnished by commissioner to tax receivers and tax commissioners) 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. § 48-5-105 (2026).

Text

The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take the returns of the taxpayers of his county. The forms shall be designed so as to make the items contained in the forms correspond as nearly as practicable to the items on the digests as furnished to the tax receivers and tax commissioners.

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The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take the returns of the taxpayers of his county. The forms shall be designed so as to make the items contained in the forms correspond as nearly as practicable to the items on the digests as furnished to the tax receivers and tax commissioners.