The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, 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, § 48-13-57 , enacted by Ga. L. 2000, p. 1325, § 4.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50.1. Creation of Special Districts
§ 48-13-53.2. Tax Returns and Remittances
§ 48-13-53.4. Records and Books
§ 48-13-56. Annual Report to Department of Community Affairs
§ 48-13-57. Provisions Applying to Taxes
§ 48-13-58. Penalties Added to Tax for Failure to Pay
§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes
§ 48-13-59. Failure to Collect Taxes; Punishment
§ 48-13-60. Unlawful Returns; Punishment
§ 48-13-61. Failure to Furnish Return; Punishment