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Digitized by the Internet Archive 2013 in http://archive.org/details/govlawgacode201036 OFFICIAL CODE OF GEORGIA ANNOTATED With Provision for Subsequent Pocket Parts Prepared by The Code Revision Commission The Office of Legislative Counsel and The Editorial Staff of LexisNexis® Published Under Authority of the State of Georgia Volume 36 2010 Edition Title 48. Revenue and Taxation (Chapters 1 through 6) IncludingActs ofthe 2010 Session ofthe General Assembly ofGeorgia and Annotations taken from the Georgia Reports and the Georgia Appeals Reports LexisNexis® Charlottesville, Virginia 2010 Copyright 1926 through 1930 © 1982, 1991, 1999, 2010 BY State ofGeorgia All rights reserved. 978-1-4224-6360-4 4195512 (Pub.41805) OFFICE OF SECRETARY OF STATE Brian P. Kemp, Secretary of State of the I, State of Georgia, do hereby certify that the statutory portion ofthe Official Code ofGeorgiaAnnotated contained inthisvolume is atrue and correctcopyofsuch material asenacted by theGeneral Assembly ofGeorgia: all as same appearoffile and record in thisoffice. INTESTIMONYWHEREOF,Ihavehereuntosetmyhandandaffixed thesealofmyoffice,attheCapitol,intheCityofAtlanta, this9thdayofJuly,intheyearofourLordTwoThousand and Ten and of the Independence ofthe United StatesofAmericatheTwoHundredandThirty-Fifth. £-P« BrianP.Kemp,SecretaryofState Preface This volume cumulates and replaces the 1999 edition ofVolume 36 ofthe Official Code of Georgia Annotated, as supplemented by the 2009 Cumu- lative Supplement. The 1999 Volume 36 and its 2009 Supplement may be recycled or, if so desired, retained for historical purposes. This volume contains all laws specifically codified in Title 48 (Chapters 1-6) by the General Assembly through the 2010 Session. This volume also contains case annotations reflecting decisions posted to LexisNexis® through April 30, 2010. These annotations will appear in the following traditional reporter sources: Georgia Supreme Court Opinions; Georgia Appeals Court Opin- ions; Southeastern Reporter, Second Series; Supreme Court Reporter; Federal Reporter, Third Series; Federal Supplement, Second Series; Federal Rules Decisions; and Bankruptcy Reporter. As official and traditional citations become available, substitutions for the LexisNexis® citations will be made. Additionally, LexisNexis® has prepared annotations and references to Attorney General Opinions, law reviews, and other research sources thatwe hope will be beneficial as you utilize this product. A complete listing of those sources is as follows: Official and Unofficial Attorney General Opinions; Opinions of the Judicial Qualifications Commission; Advisory Opinions ofthe State Disciplinary Board ofthe State Bar; Formal Advisory Opinions of the State Disciplinary Board of the State Bar, issued by the Supreme Court of Georgia; Emory Law Journal; Georgia Law Review; Georgia State University Law Review; Mercer Law Review; Georgia State Bar Journal; American Law Reports; American Jurisprudence 2d; American Jurisprudence Pleading and Practice, American Jurisprudence Proof of Facts; American Jurisprudence Trials; Corpus Juris Secundum; and Uni- form Laws Annotated. Also included, where appropriate, are cross references to the Official Code of Georgia Annotated. This volume retains amendment notes and effective date notes for Acts passed during the 2008, 2009, and 2010 Sessions of the General Assembly. In order to determine the changes which were made or the effective date applied to a Code section by an Act passed prior to the 2008 Session ofthe General Assembly, the user should consult the Georgia Laws. Visit our website at http://www.lexisnexis.com for an online bookstore, technical support, customer service, and other company information. If you have questions or suggestions concerning the Official Code of Georgia Annotated, please call toll free 1-800-833-9844, fax at 1-518-487-3584, or email us at [email protected]. Direct written inquiries to: LexisNexis® Attn: Official Code of Georgia Annotated 701 East Water Street Charlottesville, Virginia 22902-5389