One Click Case Law for § 48-2-53
O.C.G.A. § 48-2-52 <-- --> O.C.G.A. §48-2-54-1

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
ARTICLE 2 - ADMINISTRATION
§ 48-2-53 - Compelled production of evidence

O.C.G.A. 48-2-53 (2010)
48-2-53. Compelled production of evidence


If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, refuses to do so upon written request of the commissioner or his designated agent, the superior court for the county in which the person resides shall have jurisdiction by appropriate process to compel the person to testify and to cause the proper person to produce the books, papers, or other data. All of the laws of this state regarding the taking of depositions and interrogatories of both nonresidents and residents of this state shall be available to the commissioner.