In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties.
History. Ga. L. 1937-38, Ex. Sess., p. 77, § 40; Code 1933, § 91A-249, enacted by Ga. L. 1978, p. 309, § 2.
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