Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-3-14: Revenue and Taxation — O.C.G.A. § 48-3-14
What this law says, in plain English
This statute establishes procedures for tax collection actions against defendants with no known in-state address, requiring allegations of taxable activity within the state and specifying which county court has jurisdiction.
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