Chapter 16. TAX AMNESTY PROGRAM  


§ 48-16-1. Legislative findings, declarations, and intent
§ 48-16-2. Short title
§ 48-16-3. Definitions
§ 48-16-4. Tax amnesty program; waiver of penalties; duration and applicability of program; forms
§ 48-16-5. Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends
§ 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
§ 48-16-7. Interest on installment agreements; interest on refunded or credited overpayments
§ 48-16-8. Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program
§ 48-16-9. Accounting and reporting of funds collected under amnesty program; disposition of funds
§ 48-16-10. Imposition of cost of collection fee after amnesty period expires
§ 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest
§ 48-16-12. Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order

REFS & ANNOS

TITLE 48 Chapter 16 NOTE

CODE COMMISSION NOTES. --Pursuant to Code Section 28-9-5, in 1992, Chapter 16 of Title 48, as enacted by Ga. L. 1992, p. 1521, § 3, was redesignated as Chapter 17 of Title 48, since Ga. L. 1992, p. 1249, § 1, also enacted a Chapter 16 of Title 48.