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Georgia Code - Revenue and Taxation - Title 48, Section 48-2-41

Legal Research Home > Atlanta Lawyer > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-2-41

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The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.

Last modified: April 27, 2006