Assessment and collection of tax.

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner. History. Code 1981, § 48-15-9, enacted by Ga. L. 1990, p. 1231, § 1.