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us-ga/statute/48/chapter-16 — Tax Amnesty Program · Axiom
Axiom
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Georgia
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Statutes
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Title 48
Tax Amnesty Program
12 sections
48-16-1
Legislative findings, declarations, and intent.
48-16-2
Short title.
48-16-3
Definitions.
48-16-4
Tax amnesty program; waiver of penalties; duration and applicability of program; forms.
48-16-5
Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends.
48-16-6
To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program.
48-16-7
Interest on installment agreements; interest on refunded or credited overpayments.
48-16-8
Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.
48-16-9
Accounting and reporting of funds collected under amnesty program; disposition of funds.
48-16-10
Imposition of cost of collection fee after amnesty period expires.
48-16-11
Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
48-16-12
Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order.
