Georgia Code
Title 48 - Revenue and Taxation
Chapter 16 - Tax Amnesty Program

§ 48-16-1. Legislative Findings, Declarations, and Intent - The General Assembly finds and declares that a public purpose...

§ 48-16-2. Short Title - This chapter shall be known and may be cited as...

§ 48-16-3. Definitions - As used in this chapter, the term: History. Code 1981,...

§ 48-16-4. Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms - History. Code 1981, § 48-16-4 , enacted by Ga. L....

§ 48-16-5. Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends - History. Code 1981, § 48-16-5 , enacted by Ga. L....

§ 48-16-6. To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation; Interest or Penalty Paid Prior to Request for Amnesty; Refund or Credit of Taxes or Interest Paid Under Program - History. Code 1981, § 48-16-6 , enacted by Ga. L....

§ 48-16-7. Interest on Installment Agreements; Interest on Refunded or Credited Overpayments - History. Code 1981, § 48-16-7 , enacted by Ga. L....

§ 48-16-8. Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program - The commissioner shall promulgate administrative regulations as necessary, issue forms...

§ 48-16-9. Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds - For purposes of accounting for the revenues received pursuant to...

§ 48-16-10. Imposition of Cost of Collection Fee After Amnesty Period Expires - History. Code 1981, § 48-16-10 , enacted by Ga. L....

§ 48-16-11. Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest - The commissioner may, for the purpose of collecting any delinquent...

§ 48-16-12. Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order - History. Code 1981, § 48-16-12 , enacted by Ga. L....