Waiver of tax following military service.

The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:

(1) The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer’s military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and

(2) The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer’s return from such military service. History. Code 1981, § 48-5-243, enacted by Ga. L. 2016, p. 584, § 2/HB 991. Effective date. — This Code section became effective July 1, 2016. Cross references. Relief from civil or criminal liability for servicemembers, § 38-2-270. Editor’s notes. Ga. L. 2016, p. 584, § 1/HB 991, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Returning Heroes Act.’ ”

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Waiver of tax following military service.

The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:

(1) The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer’s military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and

(2) The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer’s return from such military service. History. Code 1981, § 48-5-243, enacted by Ga. L. 2016, p. 584, § 2/HB 991. Effective date. — This Code section became effective July 1, 2016. Cross references. Relief from civil or criminal liability for servicemembers, § 38-2-270. Editor’s notes. Ga. L. 2016, p. 584, § 1/HB 991, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Returning Heroes Act.’ ”