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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 16 - Tax Amnesty Program (§§ 48-16-1 — 48-16-12)
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Notes
Code Commission notes.Pursuant to Code Section 28-9-5, in 1992, Chapter 16 of Title 48, as enacted by Ga. L. 1992, p. 1521, § 3, was redesignated as Chapter 17 of Title 48, since Ga. L. 1992, p. 1249, § 1, also enacted a Chapter 16 of Title 48.
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Hierarchy Notes:O. C. G. A. Title 48
Universal Citation:
O.C.G.A. Title 48, Ch. 16
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- § 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 ends
- § 48-16-6. Amnesty eligibility; effect of pending criminal investigation; interest or penalties paid prior to amnesty request
- § 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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