Georgia Code
Article 2 - Administration
§ 48-2-35. Refunds

History. Ga. L. 1937-38, Ex. Sess., p. 77, § 34; Ga. L. 1945, p. 272, § 1; Ga. L. 1955, p. 455, § 1; Ga. L. 1971, p. 378, § 1; Ga. L. 1973, p. 507, § 1; Ga. L. 1975, p. 156, §§ 7, 8; Code 1933, § 91A-245, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 11; Ga. L. 1979, p. 1078, §§ 1, 2; Ga. L. 1992, p. 1458, § 4; Ga. L. 2000, p. 777, § 1; Ga. L. 2003, p. 355, §§ 1, 2; Ga. L. 2003, p. 429, § 1; Ga. L. 2005, p. 159, § 5/HB 488; Ga. L. 2006, p. 72, § 48/SB 465; Ga. L. 2009, p. 816, § 3/HB 485; Ga. L. 2012, p. 318, § 2/HB 100; Ga. L. 2016, p. 574, § 2/HB 960; Ga. L. 2020, p. 184, § 1-2/HB 846; Ga. L. 2021, p. 120, § 2/SB 185.
The 2016 amendment, effective July 1, 2016, in subsection (a), in the first sentence, deleted “at the rate of 1 percent per month” following “taxes or fees” near the middle and added “at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it, plus 3 percent, to accrue monthly” at the end, and added the second sentence; added the second sentence in subsection (f); and added subsections (g) and (h). See Editor’s notes for applicability.
The 2020 amendment, effective September 1, 2020, designated the existing provisions of paragraph (h)(2) as subparagraphs (h)(2)(A) and (h)(2)(B); and added subparagraph (h)(2)(C). See Editor’s notes for applicability.
The 2021 amendment, effective April 29, 2021, added paragraph (c)(7). See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2003, p. 355, § 8(b), not codified by the General Assembly, provides that the first 2003 amendment shall apply to all claims for refunds filed or actions for refunds brought pursuant to this Code section before, on, or after May 29, 2003.
Ga. L. 2003, p. 429, § 2, not codified by the General Assembly, provides that the second 2003 amendment shall be applicable to all taxable years beginning on or after January 1, 2003.
Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2005.’ ”
Ga. L. 2009, p. 816, § 1/HB 485, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Improved Taxpayer Customer Service Act of 2009.’ ”
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.”
Ga. L. 2016, p. 574, § 6(b)/HB 960, not codified by the General Assembly, provides: “The new penalty and interest rates provided in Sections 2, 3, and 4 of this Act shall apply to penalties and interest accrued on or after the effective date of this Act.” This Act became effective July 1, 2016.
Ga. L. 2016, p. 574, § 6(c)/HB 960, not codified by the General Assembly, provides: “The new notification requirement and the automatic transfer to the Georgia Tax Tribunal requirement contained in Section 2 of this Act regarding a refund claim of local significance shall apply to claims for refund received by the department on or after the effective date of this Act.” This Act became effective July 1, 2016.
Ga. L. 2020, p. 184, § 4-1(b)/HB 846, not codified by the General Assembly, provides, in part, that: “The revisions to paragraph (2) of subsection (h) of Code Section 48-2-35 in Section 1-2 of this Act shall apply to notices for final refund amounts received by a political subdivision on or after September 1, 2020, and the interest rate provided in Section 1-3 of this Act (Code Section 48-2-35.1) shall apply to interest accruing on or after September 1, 2020.”
Ga. L. 2021, p. 120, § 5/SB 185, not codified by the General Assembly, provides: “This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval, and shall be applicable to all proceedings commenced before the Georgia Tax Tribunal or a superior court of this state on or after such date.” The Governor approved this Act on April 29, 2021.
Law reviews.
For article discussing remedies for tax illegally assessed under the former Georgia Retailers’ and Consumers’ Sales and Use Tax Act (former Code 1933, Ch. 92-34 (see Ch. 8 of this title), see 9 Ga. St. B. J. 45 (1972).
For article discussing and comparing the principal means by which the Georgia taxpayer may obtain judicial review of his state tax liability, with emphasis on income and sales taxes, see 27 Mercer L. Rev. 309 (1975).
For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).
For survey article on real property law, see 60 Mercer L. Rev. 345 (2008).
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012).
For annual survey on administrative law, see 69 Mercer L. Rev. 15 (2017).
For annual survey on administrative law, see 70 Mercer L. Rev. 1 (2018).
For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021).