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O.C.G.A. § 48-2-12 <-- --> O.C.G.A. §48-2-14

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
ARTICLE 1 - STATE ADMINISTRATIVE ORGANIZATION
§ 48-2-13 - Oaths and certifications

O.C.G.A. 48-2-13 (2010)
48-2-13. Oaths and certifications


The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.