Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit, officer, or employee of the department pursuant to this title or any other revenue or licensing law shall be paid to the Office of the State Treasurer and deposited within 45 days of such collection or receipt.
History. Ga. L. 1931, p. 7, § 85; Ga. L. 1931, Ex. Sess., p. 24, § 60; Code 1933, §§ 92-3009, 92-3502; Ga. L. 1951, p. 360, § 23; Ga. L. 1955, p. 268, § 26; Ga. L. 1960, p. 7, § 27; Ga. L. 1968, p. 360, § 16; Code 1933, § 91A-214, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2002, p. 1315, § 1; Ga. L. 2010, p. 863, § 2/SB 296.
Cross references.
Revenue to be paid into general fund, Ga. Const. 1983, Art. VII, Sec. III, Para. II.
Keeping taxes raised for school purposes separate, § 20-2-411 .
Duties of Office of the State Treasurer generally, § 50-5A-7 .
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 2 - State Administrative Organization, Administration, and Enforcement
Article 1 - State Administrative Organization
§ 48-2-1. Department of Revenue
§ 48-2-2. Office of State Revenue Commissioner
§ 48-2-4. Eligibility for Elective Office
§ 48-2-5. Office of Deputy State Revenue Commissioner
§ 48-2-6.1. Disclosure of Return Information; Purpose; Confidentiality
§ 48-2-7. Duties and Powers of Commissioner
§ 48-2-8. Judicial and Investigative Powers of Commissioner
§ 48-2-9. Powers of Commissioner in Tax Proceedings; Assistance by Attorney General
§ 48-2-10. Collection of Certain Local Taxes by Commissioner
§ 48-2-11. Delegation of Certain Duties
§ 48-2-12. Rules and Regulations; Forms
§ 48-2-13. Oaths and Certifications
§ 48-2-15. Confidential and Privileged Information
§ 48-2-15.1. Disclosure of Confidential Taxpayer Information or Records
§ 48-2-15.2. “Ruling” Defined; Regulations Prescribing Guidelines; Precedential Value of Ruling
§ 48-2-16. Exchange of Tax Information
§ 48-2-17. Payment to Office of the State Treasurer
§ 48-2-18. State Board of Equalization; Duties
§ 48-2-18.1. Settlement or Compromise of Tax Assessments; Application Fee