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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT |
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Article 2. ADMINISTRATION |
| § 48-2-30. Remittances |
| § 48-2-31. Currency in which taxes to be paid |
| § 48-2-32. Forms of payment |
| § 48-2-33. Receipts for taxes |
| § 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty |
| § 48-2-35. Refunds |
| § 48-2-35.1. Refund of sales and use taxes; expedited refunds |
| § 48-2-36. Extension of time for returns |
| § 48-2-37. Preparation of delinquent returns |
| § 48-2-38. Due date; interest on deferred taxes |
| § 48-2-39. When date for payment or filing on holiday |
| § 48-2-40. Rate of interest on past due taxes |
| § 48-2-41. Authority to waive interest on unpaid taxes |
| § 48-2-42. Nature of penalties |
| § 48-2-43. Authority to waive penalties |
| § 48-2-44. Penalty and interest on failure to file return or pay revenue held in trust for state; penalty and interest on willful failure to pay ad valorem tax; distribution of penalties and interest |
| § 48-2-44.1. Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow. |
| § 48-2-45. Service of notice of assessment |
| § 48-2-46. Procedures for protests |
| § 48-2-47. Final assessments and license fees |
| § 48-2-48. Deficiency assessments; interest |
| § 48-2-49. Periods of limitation for assessment of taxes |
| § 48-2-50. Review of assessments; certifications |
| § 48-2-51. Jeopardy assessments; collection; bond |
| § 48-2-52. Personal liability of corporate officer or employee for tax delinquency |
| § 48-2-53. Compelled production of evidence |
| § 48-2-54. Action by commissioner to collect unpaid tax |
| § 48-2-54.1. Authorization to charge taxpayer's account |
| § 48-2-55. Attachment and garnishment; levy |
| § 48-2-56. Liens for taxes; priority |
| § 48-2-57. Effect of judicial sale on state tax lien |
| § 48-2-58. Release of property subject to state tax lien |
| § 48-2-59. Appeals; payment of taxes admittedly owed; bond; costs |
| § 48-2-60. Compromise settlements; penalty refunds |
| § 48-2-61. Effect of actions taken to avoid payment of taxes; liability |
| § 48-2-62. Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds |