Go to previous versions
of
this Article
2023 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 - Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; 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 - Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner's discretion
- Section 48-7-86 - Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; penalties for underpayments; relief of liability on joint return
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.