Georgia Code
Chapter 16 - Tax Amnesty Program
§ 48-16-5. Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends

History. Code 1981, § 48-16-5 , enacted by Ga. L. 1992, p. 1249, § 1.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 16 - Tax Amnesty Program

§ 48-16-1. Legislative Findings, Declarations, and Intent

§ 48-16-2. Short Title

§ 48-16-3. Definitions

§ 48-16-4. Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms

§ 48-16-5. Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends

§ 48-16-6. To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation; Interest or Penalty Paid Prior to Request for Amnesty; Refund or Credit of Taxes or Interest Paid Under Program

§ 48-16-7. Interest on Installment Agreements; Interest on Refunded or Credited Overpayments

§ 48-16-8. Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program

§ 48-16-9. Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds

§ 48-16-10. Imposition of Cost of Collection Fee After Amnesty Period Expires

§ 48-16-11. Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest

§ 48-16-12. Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order