When a nulla bona entry has been entered by proper authority upon an execution issued by the tax collector or tax commissioner against any person defaulting on a special tax, the person against whom the entry is made shall not be allowed or entitled to have or collect any fees or charges whatever for services rendered after the entry of the nulla bona. If, at any time after the entry of nulla bona has been made, the person against whom the execution issues pays the tax in full together with all interest and costs accrued on the tax, the person may collect any fees and charges due him or her as though he or she had never defaulted in the payment of the tax.
History. Ga. L. 1896, p. 37, § 3; Civil Code 1910, § 1157; Code 1933, § 92-2109; Code 1933, § 91A-6013, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-13-16 ; Code 1981, § 48-13-25 , as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-2. Prohibition of Export Tax on State Products
§ 48-13-3. Prohibition of Capitation Tax; Exception
§ 48-13-4. Prohibition of Tax on Activities Involving Air Commerce; Exceptions
§ 48-13-9.1. Civil Action; Attorney’s Fees
§ 48-13-11. Prohibited Criteria or Methods in Determining Amount of Occupation Tax
§ 48-13-13. Prohibitions on Occupation Tax Levies by Local Governments
§ 48-13-19. Limitation on Levy of Employment Taxes by Municipalities; Exception
§ 48-13-20. Time for Payment of Fees and Taxes
§ 48-13-22. Amount of Tax Due From Businesses Commenced on or After July 1
§ 48-13-24. Census Governing Amount of Tax or License Fee to Be Paid
§ 48-13-26. Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected
§ 48-13-27. Ordinances and Resolutions to Be in Compliance With Amended Article
§ 48-13-28. Disposition of Increase in Occupation Tax Revenue; Public Hearings