One Click Case Law for § 48-11-20
O.C.G.A. § 48-11-2 <-- --> O.C.G.A. §48-11-21

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 11 - TAXES ON TOBACCO PRODUCTS
§ 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence

O.C.G.A. 48-11-20 (2010)
48-11-20. Venue as to violations of chapter; commissioner's certificate as prima-facie evidence


The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that the act has not been done.