History. Ga. L. 1931, Ex. Sess., p. 24, § 36; Code 1933, § 92-3303; Ga. L. 1937, p. 109, § 18; Ga. L. 1952, p. 405, § 5; Ga. L. 1953, Jan.-Feb. Sess., p. 279, § 6; Ga. L. 1965, p. 276, § 1; Ga. L. 1975, p. 862, § 1; Code 1933, § 91A-3802, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 1350, § 2; Ga. L. 1986, p. 1480, § 2; Ga. L. 1997, p. 734, § 5; Ga. L. 2018, p. 319, § 4/HB 849.
Editor’s notes.
Ga. L. 1986, p. 1480, § 3, not codified by the General Assembly, provided effective dates for §§ 1 and 2 of that Act and provided that § 2 of that Act, which amended this Code section, would apply to taxable years beginning on or after January 1, 1987.
Law reviews.
For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).
Structure Georgia Code
Title 48 - Revenue and Taxation
Article 4 - Payment: Deficiencies, Assessment, and Collection
§ 48-7-80. Time and Place of Payment of Tax on Basis of Calendar or Fiscal Year
§ 48-7-83. 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