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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
ARTICLE 2 - ADMINISTRATION
§ 48-2-40 - Rate of interest on past due taxes
O.C.G.A. 48-2-40 (2010)48-2-40. Rate of interest on past due taxes
Except as otherwise expressly provided by law, taxes owed the state or any local taxing jurisdiction shall bear interest at the rate of 1 percent per month from the date the tax is due until the date the tax is paid. For the purposes of this Code section, any period of less than one month shall be considered to be one month. This Code section shall also apply to alcoholic beverage taxes.
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