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us-ga/statute/48/chapter-2/article-2 — Administration · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-2
Administration
37 sections
48-2-30
Remittances.
48-2-31
Currency in which taxes to be paid.
48-2-32
Forms of payment.
48-2-33
Receipts for taxes.
48-2-34
Failure to give official receipt for payment of taxes or license fees; penalty.
48-2-35
Refunds.
48-2-35.1
Refund of sales and use taxes; expedited refunds.
48-2-36
Extension of time for returns.
48-2-37
Preparation of delinquent returns.
48-2-38
Due date; interest on deferred taxes.
48-2-39
When date for payment or filing on holiday.
48-2-40
Rate of interest on past due taxes.
48-2-41
Authority to waive interest on unpaid taxes.
48-2-42
Nature of penalties.
48-2-43
Authority to waive penalties.
48-2-44
Penalty and interest on failure to file return or pay revenue held in trust for state; penalty and interest on willful failure to pay ad valorem tax; distribution of penalties and interest.
48-2-44.1
Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow.
48-2-45
Service of notice of assessment.
48-2-46
Procedures for protests.
48-2-47
Final assessments and license fees.
48-2-48
Deficiency assessments; interest.
48-2-49
Periods of limitation for assessment of taxes.
48-2-50
Review of assessments; certifications.
48-2-51
Jeopardy assessments; collection; bond.
48-2-52
Personal liability of corporate officer or employee for tax delinquency.
48-2-53
Compelled production of evidence.
48-2-54
Action by commissioner to collect unpaid tax.
48-2-54.1
Authorization to charge taxpayer’s account.
48-2-55
Attachment and garnishment; levy.
48-2-56
Liens for taxes; priority.
48-2-57
Effect of judicial sale on state tax lien.
48-2-58
Release of property subject to state tax lien.
48-2-59
Appeals; payment of taxes admittedly owed; bond; costs.
48-2-60
Compromise settlements; penalty refunds.
48-2-61
Effect of actions taken to avoid payment of taxes; liability.
48-2-62
Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds.
48-2-63
Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability.
