Administration

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. State Administrative Organization, Administration, and Enforcement
  5. Administration

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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

Refunds

Section
48-2-35.1

Refund of Sales and Use Taxes; Expedited Refunds

Section
48-2-36

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

When 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

Penalty and Interest on Failure to File Return or Pay Revenue Held in Trust for State; Penalty and Interest on Willful Failure to Pay Ad Valorem Tax; Distribution of Penalties and Interest

Section
48-2-44.1

Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Failure to Follow

Section
48-2-45

Service of Notice of Assessment

Section
48-2-46

Procedures for Protests

Section
48-2-47

Final Assessments and License Fees

Section
48-2-48

Deficiency Assessments; Interest

Section
48-2-49

Periods of Limitation for Assessment of Taxes

Section
48-2-50

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 and Garnishment; Levy

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

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