Actions in Restraint of Assessment or Collection of Income Tax

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Payment: Deficiencies, Assessment, and Collection
  6. Actions in Restraint of Assessment or Collection of Income Tax

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No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.

(Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, §§ 1317, 1320, 1321, 2078.


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