Tax Amnesty Program

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Tax Amnesty Program

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Section
48-16-1

Legislative Findings, Declarations, and Intent

Section
48-16-2

Short Title

Section
48-16-3

Definitions

Section
48-16-4

Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms

Section
48-16-5

Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends

Section
48-16-6

To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation; Interest or Penalty Paid Prior to Request for Amnesty; Refund or Credit of Taxes or Interest Paid Under Program

Section
48-16-7

Interest on Installment Agreements; Interest on Refunded or Credited Overpayments

Section
48-16-8

Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program

Section
48-16-9

Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds

Section
48-16-10

Imposition of Cost of Collection Fee After Amnesty Period Expires

Section
48-16-11

Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest

Section
48-16-12

Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order