Georgia Code
Article 4 - Payment: Deficiencies, Assessment, and Collection
§ 48-7-84. Actions in Restraint of Assessment or Collection of Income Tax

No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.
History. Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.

Structure 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