State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-5 > Article-11

§ 48-5-510 - Definitions
§ 48-5-511 - Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction
§ 48-5-512 - Issuance of execution for failure to file return
§ 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter
§ 48-5-514 - Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
§ 48-5-515 - Availability of returns and tax documents for public inspection
§ 48-5-516 - Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure
§ 48-5-517 - Payment of taxes assessed to commissioner by chief executive officers; time of payment
§ 48-5-518 - Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
§ 48-5-519 - Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return
§ 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
§ 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation
§ 48-5-522 - Notice and demand to file return
§ 48-5-523 - Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security
§ 48-5-524 - Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-5 > Article-11

§ 48-5-510 - Definitions
§ 48-5-511 - Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction
§ 48-5-512 - Issuance of execution for failure to file return
§ 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter
§ 48-5-514 - Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
§ 48-5-515 - Availability of returns and tax documents for public inspection
§ 48-5-516 - Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure
§ 48-5-517 - Payment of taxes assessed to commissioner by chief executive officers; time of payment
§ 48-5-518 - Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
§ 48-5-519 - Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return
§ 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
§ 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation
§ 48-5-522 - Notice and demand to file return
§ 48-5-523 - Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security
§ 48-5-524 - Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection

State Codes and Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-5 > Article-11

§ 48-5-510 - Definitions
§ 48-5-511 - Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction
§ 48-5-512 - Issuance of execution for failure to file return
§ 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter
§ 48-5-514 - Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
§ 48-5-515 - Availability of returns and tax documents for public inspection
§ 48-5-516 - Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure
§ 48-5-517 - Payment of taxes assessed to commissioner by chief executive officers; time of payment
§ 48-5-518 - Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
§ 48-5-519 - Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return
§ 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
§ 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation
§ 48-5-522 - Notice and demand to file return
§ 48-5-523 - Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security
§ 48-5-524 - Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection