Georgia Code
Article 2 - Administration
§ 48-2-47. Final Assessments and License Fees

In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall proceed to make a final assessment or to fix a final license fee and shall notify the taxpayer of the amount of the assessment or fee, subject to the right of appeal as provided by law.
History. Ga. L. 1937-38, Ex. Sess., p. 77, § 31; Code 1933, § 91A-242, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 2 - State Administrative Organization, Administration, and Enforcement

Article 2 - Administration

§ 48-2-30. Remittances

§ 48-2-31. Currency in Which Taxes to Be Paid

§ 48-2-32. Forms of Payment

§ 48-2-33. Receipts for Taxes

§ 48-2-34. Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty

§ 48-2-35. Refunds

§ 48-2-35.1. Refund of Sales and Use Taxes; Expedited Refunds

§ 48-2-36. Extension of Time for Returns

§ 48-2-37. Preparation of Delinquent Returns

§ 48-2-38. Due Date; Interest on Deferred Taxes

§ 48-2-39. When Date for Payment or Filing on Holiday

§ 48-2-40. Rate of Interest on Past Due Taxes

§ 48-2-41. Authority to Waive Interest on Unpaid Taxes

§ 48-2-42. Nature of Penalties

§ 48-2-43. Authority to Waive Penalties

§ 48-2-44. Penalty and Interest on Failure to File Return or Pay Revenue Held in Trust for State; Penalty and Interest on Willful Failure to Pay Ad Valorem Tax; Distribution of Penalties and Interest

§ 48-2-44.1. Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Failure to Follow

§ 48-2-45. Service of Notice of Assessment

§ 48-2-46. Procedures for Protests

§ 48-2-47. Final Assessments and License Fees

§ 48-2-48. Deficiency Assessments; Interest

§ 48-2-49. Periods of Limitation for Assessment of Taxes

§ 48-2-50. Review of Assessments; Certifications

§ 48-2-51. Jeopardy Assessments; Collection; Bond

§ 48-2-52. Personal Liability of Corporate Officer or Employee for Tax Delinquency

§ 48-2-53. Compelled Production of Evidence

§ 48-2-54. Action by Commissioner to Collect Unpaid Tax

§ 48-2-54.1. Authorization to Charge Taxpayer’s Account

§ 48-2-55. Attachment and Garnishment; Levy

§ 48-2-56. Liens for Taxes; Priority

§ 48-2-57. Effect of Judicial Sale on State Tax Lien

§ 48-2-58. Release of Property Subject to State Tax Lien

§ 48-2-59. Appeals; Payment of Taxes Admittedly Owed; Bond; Costs

§ 48-2-60. Compromise Settlements; Penalty Refunds

§ 48-2-61. Effect of Actions Taken to Avoid Payment of Taxes; Liability

§ 48-2-62. Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds

§ 48-2-63. Delinquent Taxpayer Financial Accounts; Required Reporting by Financial Institutions to Department; Confidentiality; Fines; Levies; Liability