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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 16 - Tax Amnesty Program
- § 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
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