Home/Georgia/Statutes/Title: 48/§ 48-5-313
Georgia Statutes

§ 48-5-313 — Applicability of part

Georgia § 48-5-313
JurisdictionGeorgia
Title48

This text of Georgia § 48-5-313 (Applicability of part) 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. § 48-5-313 (2026).

Text

Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Georgia Power Co. v. Monroe County
644 S.E.2d 882 (Court of Appeals of Georgia, 2007)
11 case citations
Monroe County v. Georgia Power Co.
655 S.E.2d 817 (Supreme Court of Georgia, 2008)
4 case citations

Nearby Sections

15
§ 48-1-1
Short title
§ 48-1-10
Economic incentives to users of raw forest products
§ 48-1-2
Definitions
§ 48-1-3
Forms and filings prior to January 1, 1980
§ 48-1-4
Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty
§ 48-1-5
Unlawful conversion of funds collected for benefit of state; penalty
§ 48-1-6
Unlawful filing of false documents; omissions; tax evasion; penalty
§ 48-1-7
Fraudulent use of exemption certificate to evade taxes; penalty
§ 48-1-8
Computer software
§ 48-1-9
Taxpayer Bill of Rights
§ 48-10-1
through 48-10-16 - Redesignated
§ 48-11-1
Definitions
§ 48-11-10
Monthly reports of licensed distributors; other reporting requirements authorized
§ 48-11-11
Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
§ 48-11-12
Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Georgia § 48-5-313, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-313.