State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-2 > Article-2

§ 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 intere
§ 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

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-2 > Article-2

§ 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 intere
§ 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

State Codes and Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-2 > Article-2

§ 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 intere
§ 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