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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 3 - TAX EXECUTIONS
§ 48-3-23 - Nulla bona; tolling of statute of limitations
O.C.G.A. 48-3-23 (2010)48-3-23. Nulla bona; tolling of statute of limitations
An entry of nulla bona on a state tax execution, prescribed as a condition precedent to the filing of a petition to reduce the execution to judgment, shall be sufficient if done by an authorized levying officer with respect to the county of the superior court in which the petition is required to be filed. If an execution for state taxes remains unsatisfied and a nulla bona has been duly entered on the execution for the time that the defendant in fi. fa. maintains in this state no known place of residence, place of business, or agent to receive service, the statute of limitations with respect to a levy of the tax execution shall be tolled.
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