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2022 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; Penalties for Underpayments; Relief of Liability on Joint Return
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