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Georgia Code - Revenue and Taxation - Title 48, Section 48-2-54Legal Research Home > Atlanta Lawyer > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-2-54 Sponsored LinksIn the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties. Last modified: April 27, 2006 |