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us-ga/statute/48/chapter-7/article-4 — Payment: Deficiencies, Assessment, and Collection · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-7
Payment: Deficiencies, Assessment, and Collection
7 sections
48-7-80
Time and place of payment of tax on basis of calendar or fiscal year.
48-7-81
Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period.
48-7-82
Periods of limitation for assessment of taxes; collection by execution; change or correction of net income.
48-7-83
Action for collection of tax out of assets of dissolved corporation; procedure.
48-7-84
Actions in restraint of assessment or collection of income tax.
48-7-85
Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner’s discretion.
48-7-86
Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; penalties for underpayments; relief of liability on joint return.
