The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.
History. Code 1981, § 48-13-122 , enacted by Ga. L. 2013, p. 787, § 7/HB 250.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-111. Creation of Special Districts
§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy
§ 48-13-113. Notice of Meeting to Determine Levy
§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District
§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations
§ 48-13-118. Separate Revenue Schedule Required
§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return
§ 48-13-122. Authority to Waive Penalties
§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest
§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment
§ 48-13-125. False or Fraudulent Return; Penalty
§ 48-13-126. Failure or Refusal to Furnish Return; Punishment
§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment