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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 4 - Payment: Deficiencies, Assessment, and Collection
§ 48-7-84. Actions in Restraint of Assessment or Collection of Income Tax
Universal Citation:
GA Code § 48-7-84 (2020)
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No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.
(Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
C.J.S.
- 85 C.J.S., Taxation, §§ 1317, 1320, 1321, 2078.
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