Definitions

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As used in this part, the term:

  1. "Commissioner" means the state revenue commissioner.
  2. "Department" means the Department of Revenue.

(Code 1981, §10-1-665, enacted by Ga. L. 1993, p. 1585, § 2; Ga. L. 2003, p. 445, § 2; Ga. L. 2005, p. 334, § 4-4/HB 501.)


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