Georgia Code
Article 2 - Administration
§ 48-2-36. Extension of Time for Returns

History. Ga. L. 1937-38, Ex. Sess., p. 77, § 27; Code 1933, § 91A-234, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 200, § 4/HB 1310; Ga. L. 2012, p. 318, § 3/HB 100; Ga. L. 2016, p. 864, § 48/HB 737; Ga. L. 2022, p. 316, § 2/HB 1320.
The 2016 amendment, effective May 3, 2016, part of an Act to revise, modernize, and correct the Code, revised capitalization in paragraph (c)(3).
The 2022 amendment, effective May 2, 2022, substituted “Federally declared disaster, as such term is defined in Internal Revenue Code Section 165(i)(5), a fire with respect to which assistance is provided under Section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act,” for “presidentially declared disaster, as defined in Internal Revenue Code Section 1033(h)(3)” in subsection (b).
Editor’s notes.
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides, in part, 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.”
U.S. Code.
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsection (b) of this Code section, is codified at 42 U.S.C. § 5121 et seq.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012).

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