History. Ga. L. 1960, p. 210, §§ 1, 2; Code 1933, § 91A-251, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 6; Ga. L. 2001, p. 984, § 1.
Law reviews.
For note on the 2001 amendment to this Code section, see 18 Ga. St. U. L. Rev. 294 (2001).
For article, “2014 Georgia Corporation and Business Organization Case Law Developments,” see 20 Ga. St. B. J. 26 (April 2015).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 2 - State Administrative Organization, Administration, and Enforcement
§ 48-2-31. Currency in Which Taxes to Be Paid
§ 48-2-34. Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty
§ 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
§ 48-2-45. 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