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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110)
Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63)
- Section 48-2-30 - Remittances
- Section 48-2-31 - Currency in which taxes to be paid
- Section 48-2-32 - Forms of payment
- Section 48-2-33 - Receipts for taxes
- Section 48-2-34 - Failure to give official receipt for payment of taxes or license fees; penalty
- Section 48-2-35 - [Effective until 7/1/2026] Refunds
- Section 48-2-35 - [Effective 7/1/2026] Refunds
- Section 48-2-35.1 - [Effective until 7/1/2026] Refund of sales and use taxes; expedited refunds
- Section 48-2-35.1 - [Effective 7/1/2026] Refund of sales and use taxes; expedited refunds
- Section 48-2-36 - [Effective until 7/1/2026] Extension of time for returns
- Section 48-2-36 - [Effective 7/1/2026] Extension of time for returns
- Section 48-2-37 - Preparation of delinquent returns
- Section 48-2-38 - Due date; interest on deferred taxes
- Section 48-2-39 - Due date for payment or filing on holiday
- Section 48-2-40 - Rate of interest on past due taxes
- Section 48-2-41 - Authority to waive interest on unpaid taxes
- Section 48-2-42 - Nature of penalties
- Section 48-2-43 - Authority to waive penalties
- Section 48-2-44 - Willful failure to file return or pay revenue held in trust for state; willful failure to pay ad valorem tax; penalties and interest
- Section 48-2-44.1 - Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause
- Section 48-2-45 - Service of notice of assessment
- Section 48-2-46 - Procedures for protests
- Section 48-2-47 - Information considered; final assessment or final license fee
- Section 48-2-48 - Deficiency assessments; interest
- Section 48-2-49 - Periods of limitation for assessment of taxes
- Section 48-2-50 - [Effective until 7/1/2026] Review of assessments; certifications
- Section 48-2-50 - [Effective 7/1/2026] Review of assessments; certifications
- Section 48-2-51 - Jeopardy assessments; collection; bond
- Section 48-2-52 - Personal liability of corporate officer or employee for tax delinquency
- Section 48-2-53 - Compelled production of evidence
- Section 48-2-54 - Action by commissioner to collect unpaid tax
- Section 48-2-54.1 - Authorization to charge taxpayer's account
- Section 48-2-55 - Attachment; garnishment; levy; judicial sales
- Section 48-2-56 - Liens for taxes; priority
- Section 48-2-57 - Effect of judicial sale on state tax lien
- Section 48-2-58 - Release of property subject to state tax lien
- Section 48-2-59 - [Effective until 7/1/2026] Appeals; payment of taxes admittedly owed; bond; costs
- Section 48-2-59 - [Effective 7/1/2026] Appeals; payment of taxes admittedly owed; bond; costs
- Section 48-2-60 - Compromise settlements; penalty refunds
- Section 48-2-61 - Effect of actions taken to avoid payment of taxes; liability
- Section 48-2-62 - Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds
- Section 48-2-63 - Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability
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