Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-8 - RETURNS AND COLLECTIONS
Rule 560-7-8-.11 - Commissioner to Prepare Delinquent Returns
Universal Citation: GA Rules and Regs r 560-7-8-.11
Current through Rules and Regulations filed through September 23, 2024
If it is necessary for the Commissioner to prepare a return under this section, and he does so prepare it, or if he makes additional assessment hereunder, the taxpayer is not necessarily relieved of prosecution. The Commissioner may call upon the solicitor general of any Superior Court Circuit in this State, or the Attorney General of Georgia to prosecute a violator of this law.
O.C.G.A. Secs. 48-1-5, 48-2-12, 48-2-37, 48-7-5, 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92-8427.
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