The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49.
(Ga. L. 1951, p. 360, § 26; Ga. L. 1953, Jan.-Feb. Sess., p. 184, § 1; Ga. L. 1960, p. 941, §§ 1, 2; Ga. L. 1960, p. 1007, § 1; Code 1933, § 91A-4535, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 29; Ga. L. 1985, p. 1350, § 3.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 231, 234 et seq.
C.J.S.- 84 C.J.S., Taxation, §§ 503 et seq., 596 et seq., 610 et seq.
ALR.
- Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.