Georgia Sampling Bibliography

Statutes

• Code of Georgia, sec. 48-8-51. (Authorizes commissioner of revenue to estimate sales and use tax liability and penalty when taxpayer fails to file a return or files a grossly false return).

• Anderson v. Blackmon, 123 Ga. App. 128,179 S.E. 2d 657 (Georgia Court of Appeals - Division 3, 1970) (Authorized commissioner to estimate sales tax liability when taxpayers' records were insufficient).