Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 48-2-8: Revenue and Taxation — O.C.G.A. § 48-2-8

What this law says, in plain English

The tax commissioner may administer oaths, conduct hearings, examine witnesses, and subpoena documents during tax investigations. Refusing service of a subpoena by mail makes a person liable for actual service costs, collected like taxes.

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