PocketLaw | Georgia Code | Payment: Deficiencies, Assessment, and

Payment: Deficiencies, Assessment, and Collection

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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; "Underpayment" Defined; Penalties for Underpayments; Relief of Liability on Joint Return