History. Laws 1804, Cobb’s 1851 Digest, p. 1050; Code 1863, §§ 743, 744; Code 1868, §§ 810, 811; Code 1873, §§ 813, 814; Code 1882, §§ 813, 814; Civil Code 1895, §§ 885, 886; Civil Code 1910, §§ 1142, 1143; Code 1933, §§ 92-5710, 92-5711; Code 1933, § 91A-261, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 33.
Law reviews.
For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U.L. Rev. 215 (1997).
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