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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 2 - State Administrative Organization, Administration, and Enforcement (Arts. 1 — 5)
Article 2 - Administration (§§ 48-2-30 — 48-2-63)
- § 48-2-30. Remittances
- § 48-2-31. Currency in which taxes to be paid
- § 48-2-32. Forms of payment
- § 48-2-33. Receipts for taxes
- § 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty
- § 48-2-35. [Effective July 1, 2026] Refunds; claims; notice to political subdivision designee
- § 48-2-35.1. [Effective July 1, 2026] Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers
- § 48-2-36. [Effective July 1, 2026] Extension of time for returns
- § 48-2-37. Preparation of delinquent returns
- § 48-2-38. Due date; interest on deferred taxes
- § 48-2-39. Due date for payment or filing on holiday
- § 48-2-40. Rate of interest on past due taxes
- § 48-2-41. Authority to waive interest on unpaid taxes
- § 48-2-42. Nature of penalties
- § 48-2-43. Authority to waive penalties
- § 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
- § 48-2-44.1. Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause
- § 48-2-45. Service of notice of assessment
- § 48-2-46. Procedures for protests
- § 48-2-47. Information considered; final assessment or final license fee
- § 48-2-48. Deficiency assessments; interest
- § 48-2-49. Periods of limitation for assessment of taxes
- § 48-2-50. [Effective July 1, 2026] Review of assessments; certifications
- § 48-2-51. Jeopardy assessments; collection; bond
- § 48-2-52. Personal liability of corporate officer or employee for tax delinquency
- § 48-2-53. Compelled production of evidence
- § 48-2-54. Action by commissioner to collect unpaid tax
- § 48-2-54.1. Authorization to charge taxpayer’s account
- § 48-2-55. Attachment; garnishment; levy; judicial sales
- § 48-2-56. Liens for taxes; priority
- § 48-2-57. Effect of judicial sale on state tax lien
- § 48-2-58. Release of property subject to state tax lien
- § 48-2-59. [Effective July 1, 2026] Appeals; payment of taxes admittedly owed; bond; costs
- § 48-2-60. Compromise settlements; penalty refunds
- § 48-2-61. Effect of actions taken to avoid payment of taxes; liability
- § 48-2-62. Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds
- § 48-2-63. Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability
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