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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170)
Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION (§§ 48-7-80 — 48-7-86)
- Section 48-7-80 - Time and place of payment of tax on basis of calendar or fiscal year
- Section 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
- Section 48-7-82 - Periods of limitation for assessment of taxes; collection by execution; change or correction of net income
- Section 48-7-83 - Action for collection of tax out of assets of dissolved corporation; procedure
- Section 48-7-84 - Actions in restraint of assessment or collection of income tax
- Section 48-7-85 - Discretionary authority to prorate tax and exemptions for person moving into or out of state
- Section 48-7-86 - 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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