Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. County Tax Officials and Administration
  6. Delinquent Tax Officials
  7. Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State

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The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:

  1. Receives commissions which he is not entitled to receive or retain;
  2. Becomes possessed in any other manner of any money belonging to the state; or
  3. Incurs any liability to the state.

(Orig. Code 1863, § 828; Code 1868, § 907; Code 1873, § 905; Code 1882, § 905; Civil Code 1895, § 921; Civil Code 1910, § 1184; Code 1933, § 92-5501; Code 1933, § 91A-1381, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, §§ 1144, 1145.


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