Currency in which taxes to be paid.

Except as otherwise provided in Code Section 48-2-32, all taxes imposed by this title or any other revenue or license law shall be paid in lawful money of the United States, free from any expense to the state or any political subdivision of this state. History. Laws 1804, Cobb’s 1851 Digest, p. 1051; Ga. L. 1851-52, p. 288, § 19; Code 1863, §§ 737, 762; Code 1868, §§ 804, 829; Code 1873, §§ 807, 833; Code 1882, §§ 807, 833; Civil Code 1895, §§ 773, 806; Civil Code 1910, §§ 1013, 1044; Code 1933, § 92-5706; Code 1933, § 91A-231, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Payment by check sufficient even if bank fails before collection. — If a tax collector accepted a taxpayer’s check and delivered a receipt for payment of state and county taxes, the payor bank charged the amount of the check to the drawer’s account and later delivered the check canceled to the drawer, having also mailed to an intermediary bank a cashier’s or exchange check, which remained unpaid because before the check’s collection the first bank failed and discontinued business, the taxpayer was not subject to execution issued by the tax collector for the amount of the tax so paid. Palmer v. Harrison, 165 Ga. 842, 142 S.E. 276, 1928 Ga. LEXIS 76 (1928). OPINIONS OF THE ATTORNEY GENERAL What “bankable paper” includes. — Words “free of any expense to the state,” found in former Code 1933, § 92-5706 (see now O.C.G.A. § 48-2-31), restrict the term “bankable paper,” found in former Code 1933, § 68-208 (see now O.C.G.A. § 40-2-29), in that the former provision prohibited accepting postdated checks, checks drawn on non-par banks, and any check which was so qualified or conditioned that expense to the state would necessarily be incurred. 1963-65 Ga. Op. Att'y Gen. 607. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1032.