For purposes of accounting for the revenues received pursuant to this chapter, the commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All funds collected shall be remitted to the general fund of the state treasury.
History. Code 1981, § 48-16-9 , enacted by Ga. L. 1992, p. 1249, § 1.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 16 - Tax Amnesty Program
§ 48-16-1. Legislative Findings, Declarations, and Intent
§ 48-16-4. Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms
§ 48-16-7. Interest on Installment Agreements; Interest on Refunded or Credited Overpayments
§ 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