Interest payments by tax collectors and tax commissioners.

All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid. History. Ga. L. 1917, p. 197, § 5; Code 1933, § 92-5005; Code 1933, § 91A-1358, enacted by Ga. L. 1978, p. 309, § 2. OPINIONS OF THE ATTORNEY GENERAL Distribution of accrued interest. — Interest accrued on delinquent taxes after collection by the tax commissioner but before the taxes are remitted to the state or locality should be distributed to the same political subdivision for which the underlying tax, penalty, and interest were collected from the taxpayer. 1987 Op. Atty Gen. No. U87-6. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1142.

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Interest payments by tax collectors and tax commissioners.

All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid. History. Ga. L. 1917, p. 197, § 5; Code 1933, § 92-5005; Code 1933, § 91A-1358, enacted by Ga. L. 1978, p. 309, § 2. OPINIONS OF THE ATTORNEY GENERAL Distribution of accrued interest. — Interest accrued on delinquent taxes after collection by the tax commissioner but before the taxes are remitted to the state or locality should be distributed to the same political subdivision for which the underlying tax, penalty, and interest were collected from the taxpayer. 1987 Op. Atty Gen. No. U87-6. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1142.