The code sections below make up the basics of the laws administered by the Georgia Department of Revenue Local Government Services Division. These links are to an unannotated version of the Georgia code and do not include notes, case summaries, court decisions, and summaries of the Opinions of the Attorney General. (The link above is to the State's database of Georgia codes.)
| TITLE | SECTION |
Title 44. Property
Chapter 12 - Rights In Personalty |
| Article 5 - Disposition of Unclaimed Property | 44-12-190. - 44-12-236. |
Title 48. Revenue and Taxation
Chapter 1 - General Provisions | 48-1-2. |
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Title 48. Revenue and Taxation
Chapter 2 - State Administrative Organization,
Administration and Enforcement |
| Article 1 - State Administrative Organization | 48-2-18. |
| Article 2 - Administration | 48-2-44. |
Title 48. Revenue and Taxation
Chapter 3 - Tax Executions |
| Tax Executions | 48-3-1. - 48-3-29. |
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Title 48. Revenue and Taxation
Chapter 4 - Tax Sales |
| Article 1 - Sales Under Tax Executions | 48-4-1. - 48-4-7. |
| Article 2 - Purchase by Counties | 48-4-20. - 48-4-22. |
| Article 3 - Redemption of Property Sold for Taxes | 48-4-40. - 48-4-48. |
| Article 4 - Land Bank Authorities | 48-4-60. - 48-4-65. |
| Article 5 - Ad Valorem Tax Foreclosures | 48-4-75. - 48-4-81. |
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Title 48. Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property |
| Article 1 - General Provisions | 48-5-1. - 48-5-33. |
| Article 2 - Property Tax Exemptions and Deferral | 48-5-40. - 48-5-84. |
| Article 3 - County Tax Officials and Administration | |
| Part One, Tax Receivers | 48-5-100. - 48-5-109. |
| Part Two, Tax Collectors | 48-5-120. - 48-5-165. |
| Part Three, Compensation | 48-5-180. - 48-5-183.1. |
| Part Four, Delinquent Tax Officials | 48-5-200. - 48-5-205. |
| Part Five, County Tax Officials | 48-5-210. - 48-5-212. |
| Article 4 - County Taxation | 48-5-220. - 48-5-242. |
| Article 5 - Uniform Property Tax Administration and Equalization | |
| Part One, Equalization of Assessments | 48-5-260. - 48-5-275. |
| Part Two, County Board of Tax Assessors | 48-5-290. - 48-5-314. |
| Part Three, State Loans to Counties | 48-5-330. - 48-5-331. |
| Article 5A - Examination of County Tax Digests | 48-5-340. - 48-5-349.5. |
| Article 6 - Municipal Taxation | 48-5-350. - 48-5-361. |
| Article 7 - Miscellaneous Local Administrative Provisions | 48-5-380. - 48-5-381. |
| Article 8 - School Taxation | 48-5-400. - 48-5-405. |
| Article 9 - Franchises | 48-5-420. - 48-5-425. |
| Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes | |
| Part One, General Provisions | 48-5-440. - 48-5-451. |
| Part Two, Motor Vehicles | 48-5-470. - 48-5-478.4. |
| Part Three, Mobile Homes | 48-5-490. - 48-5-495. |
| Part Four, Heavy-duty Construction Equipment Owned by Nonresidents | 48-5-500. - 48-5-501. |
Part Five, Farm Equipment | 48-5-504. |
Part Six, Aircraft Held in Dealer’s Inventory | 48-5-504.20. |
| Part Seven, Watercraft Held in Inventory for Resale | 48-5-504.40. |
| Article 10A - Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles | 48-5-505. - 48-5-509. |
| Article 11 - Ad Valorem Taxation of Public Utilities | 48-5-510. - 48-5-524. |
| Article 12 - Ad Valorem Taxation of Airline Companies | 48-5-540. - 48-5-546. |
Title 48. Revenue and Taxation
Chapter 6 - Taxation of Intangibles | |
| Article 1 - Real Estate Transfer Tax | 48-6-1. - 48-6-10 |
| Article 2 - Intangible Personal Property Tax | 48-6-20. - 48-6-44 (Repealed) |
| Article 3 - Intangible Recording Tax | 48-6-60. - 48-6-77. |
| Article 4 - Taxation of Financial Institutions | 48-6-90. - 48-6-98. |