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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 4 - Payment: Deficiencies, Assessment, and Collection
- § 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; "Underpayment" Defined; Penalties for Underpayments; Relief of Liability on Joint Return
RESEARCH REFERENCES
ALR.
- Income tax: right to deduction in respect of obligations voluntarily assumed or paid, 79 A.L.R. 977.
Power to make additional tax levy necessitated by failure of some property owners to pay their proportions of original levy, 79 A.L.R. 1157.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.
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