The Commissioner for good cause shown may extend for no more than 30 days the time for filing a tax return or paying any amount required to be paid with any return. The extension may be granted at any time, provided that a request therefor is filed with the Commissioner within or prior to the period for which the extension may be granted. Any taxpayer to whom an extension is granted shall pay, in addition to the tax, interest at the rate of 1 percent per month or fraction thereof until the date of payment.
History. Code 1933, § 56-228.2, enacted by Ga. L. 1976, p. 1080, § 1.
Structure Georgia Code
Chapter 2 - Department and Commissioner
§ 33-2-2. Seal of Commissioner
§ 33-2-3. Organization of Department by Commissioner
§ 33-2-9. Rules and Regulations
§ 33-2-10. Issuance and Service of Orders and Notices
§ 33-2-13. Access of Commissioner to Records; Correction of Inadequate or Incorrect Accounts
§ 33-2-15. Payment of Expenses of Examinations; Immunity of Examiners
§ 33-2-17. Conduct of Hearings by Commissioner Generally; Demands for Hearings
§ 33-2-18. Place of Hearings; Hearings to Be Open to Public
§ 33-2-19. Notice of Hearings Generally
§ 33-2-20. Notice to Show Cause
§ 33-2-22. Adjournment of Hearings; Effect of Nonattendance
§ 33-2-23. Issuance of Order on Hearing; Contents
§ 33-2-26. Persons Entitled to Appeal; Procedure Generally
§ 33-2-28. Scope of Judicial Review; Disposition of Action by Reviewing Court
§ 33-2-29. Disposition of Amounts Collected Under Title Generally; Allowance of Refunds and Credits