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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 4 - Payment: Deficiencies, Assessment, and Collection (§§ 48-7-80 — 48-7-86)
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Research References & Practice Aids
RESEARCH REFERENCES ALR.Income tax: right to deduction in respect of obligations voluntarily assumed or paid, 79 A. L. R. 977.
Power to make additional tax levy necessitated by failure of some property owners to pay their proportions of original levy, 79 A. L. R. 1157.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A. L. R. 107.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 7
Universal Citation:
O.C.G.A. Title 48, Ch. 7, Art. 4
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- § 48-7-80. Time and place of payment of tax on basis of calendar or fiscal year
- § 48-7-81. Computation of interest due on taxes not timely paid; assessment, collection, and payment of interest on penalties or additions; 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. Discretionary authority to prorate tax and exemptions for person moving into or out of state
- § 48-7-86. [Effective July 1, 2026] Penalties for nonpayment, failure to pay, or underpayment of taxes; reduction of tax by partial payments and credits; relief of liability on joint return
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