Georgia Code
Article 4 - Payment: Deficiencies, Assessment, and Collection
§ 48-7-81. Interest on Taxes Not Timely Paid; Rate; Determination of Due Date; Effect of Tax Reduction on Computation of Interest; Assessment, Collection, and Payment of Interest on Penalties or Additions; Grace Period; Assessment and Collection Peri...

History. Ga. L. 1931, Ex. Sess., p. 24, § 37; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3304; Ga. L. 1971, p. 673, § 1; Ga. L. 1975, p. 156, § 1; Code 1933, § 91A-3803, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 20.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2021, “and” was added at the end of paragraph (d)(3).

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 7 - Income Taxes

Article 4 - Payment: Deficiencies, Assessment, and Collection

§ 48-7-80. Time and Place of Payment of Tax on Basis of Calendar or Fiscal Year

§ 48-7-81. Interest on Taxes Not Timely Paid; Rate; Determination of Due Date; Effect of Tax Reduction on Computation of Interest; Assessment, Collection, and Payment of Interest on Penalties or Additions; Grace Period; Assessment and Collection Peri...

§ 48-7-82. Periods of Limitation for Assessment of Taxes; Collection by Execution; Change or Correction of Net Income

§ 48-7-83. Action for Collection of Tax Out of Assets of Dissolved Corporation; Procedure

§ 48-7-84. Actions in Restraint of Assessment or Collection of Income Tax

§ 48-7-85. Authority of Commissioner to Prorate Tax of Person Moving Into or Out of State; Requirement That Taxpayer Prorate Exemptions; Applicability of Code Section Subject to Commissioner’s Discretion

§ 48-7-86. Penalty for Failure to Pay or for Underpayment of Taxes; Rate; Reductions of Tax by Partial Payments and Credits; Penalty for Nonpayment After Notice and Demand; Penalties for Underpayments; Relief of Liability on Joint Return