Rule 560-7-8-.12. Examination of Records of Taxpayers

The Statute of Limitations provided in O.C.G.A. § 48-2-49 and O.C.G.A. § 48-7-82 does not apply to an examination of the records of any taxpayer under this law, by the Commissioner or his agent.

Authority: O.C.G.A. Secs. 48-2-12, 48-2-49, 48-7-82.

History. Original Rule entitled "Examination of Records of Taxpayers" adopted. F. and eff. June 30, 1965.

Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005.