Purpose; Application; Definitions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Tax Executions
  5. Uniform System for Filing State Tax Executions
  6. Purpose; Application; Definitions

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  1. The purpose of this article is to provide a uniform state-wide system for filing notices of state tax executions issued by the commissioner that are in favor of or enforced by the department.
  2. This article shall only be applicable to state tax executions and to the liens of state tax executions as against real and personal property which arise pursuant to Code Section 48-2-56 for tax liabilities administered by the department.
  3. As used in this article, the term:
    1. "Authority" means the Georgia Superior Court Clerks' Cooperative Authority.
    2. "Delinquent taxpayer" means a person owing an unpaid tax liability for which an execution has been filed by the department, unless such execution is released, withdrawn, or expired.
    3. "Execution" means either a state tax execution or a renewed state tax execution, as applicable.
    4. "Last known address of the delinquent taxpayer" means the address of the delinquent taxpayer appearing on the records of the department at the time the state tax execution is filed with the superior court clerk.
    5. "Renewed state tax execution" means any tax execution properly filed by the department prior to January 1, 2018, that is refiled upon implementation of this article.
    6. "State tax execution" means any execution issued by the department for the collection of any tax, fee, license, penalty, interest, or collection costs due the state.

(Code 1981, §48-3-40, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.)

The 2018 amendment, effective February 20, 2018, substituted "means" for "shall mean" in paragraphs (c)(1) and (c)(3); deleted former paragraph (c)(2), which read: " 'Certificate of clearance' shall mean a document issued by the department affirming that a proper search has been conducted by the department and has yielded no active liens associated with an individual or entity."; redesignated former paragraph (c)(3) as present paragraph (c)(2); substituted the present provisions of paragraph (c)(2) for the former provisions, which read: " 'Delinquent taxpayer' means a person owing an unpaid tax liability that is collectable by the department."; redesignated former paragraphs (c)(4) through (c)(7) as present paragraphs (c)(3) through (c)(6), respectively; deleted former paragraph (c)(8), which read: " 'URPERA' shall mean the Uniform Real Property Electronic Recording Act found at Code Section 44-2-35, et seq."; and deleted former paragraph (c)(9), which read: " 'URPERA rules' shall mean the rules adopted by the Georgia Superior Court Clerks' Cooperative Authority pursuant to the Uniform Real Property Electronic Recording Act."


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