Georgia Code, Title 48, Chapter 2, Article 2 - Administration

• § 48-2-30 - Remittances
  (a) Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license...
• § 48-2-31 - Currency in Which Taxes to Be Paid
  Except as otherwise provided in Code Section 48-2-32, all taxes imposed by this title or any other revenue or license law shall be paid...
• § 48-2-32 - Forms of Payment
  (a) The commissioner may receive in payment of taxes and license fees personal, company, certified, treasurer's, and cashier's checks and bank, postal, and express...
• § 48-2-33 - Receipts for Taxes
  (a) The commissioner and his agents and employees, upon request, shall give receipts for all sums collected by the commissioner or the department, except...
• § 48-2-34 - Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty
  (a) Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without...
• § 48-2-35 - Refunds
  (a) A taxpayer shall be refunded any and all taxes or fees which are determined to have been erroneously or illegally assessed and collected...
• § 48-2-35.1 - Refund of Sales and Use Taxes; Expedited Refunds
  (a) If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or...
• § 48-2-36 - Extension of Time for Returns
  (a) The commissioner may grant, upon written request, a reasonable extension of time for filing returns, declarations, or other documents required under state revenue...
• § 48-2-37 - Preparation of Delinquent Returns
  In any case in which any return, report, or other information is not filed or made available to the commissioner as required by law,...
• § 48-2-38 - Due Date; Interest on Deferred Taxes
  (a) Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable...
• § 48-2-39 - When Date for Payment or Filing on Holiday
  When the date prescribed by or imposed pursuant to law for the making of any return, the filing of any paper or document, or...
• § 48-2-40 - Rate of Interest on Past Due Taxes
  Except as otherwise expressly provided by law, taxes owed the state or any local taxing jurisdiction shall bear interest at the rate of 1...
• § 48-2-41 - Authority to Waive Interest on Unpaid Taxes
  The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to...
• § 48-2-42 - Nature of Penalties
  All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax,...
• § 48-2-43 - Authority to Waive Penalties
  The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law...
• § 48-2-44 - (for Effective Date, See Note.) Penalty and Interest on Failure to File Return or Pay Revenue Held in Trust for State; Penalty and Interest on Willful Failure to Pay Ad Valorem Tax; Distribution of Penalties and Interest
  (a) (For effective date, see note.) In any instance in which any person willfully fails to file a report, return, or other information required...
• § 48-2-44.1 - Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Failure to Follow.
  (a) When this title requires that any return pertaining to sales tax, use tax, withholding tax, or motor fuel distributor tax be electronically transmitted...
• § 48-2-45 - Service of Notice of Assessment
  (a)(1) In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or...
• § 48-2-46 - Procedures for Protests
  Any taxpayer may contest any proposed assessment or license fee made or determined by the commissioner by filing with the commissioner a written protest...
• § 48-2-47 - Final Assessments and License Fees
  In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and...
• § 48-2-48 - Deficiency Assessments; Interest
  If the commissioner ascertains that the return of any taxpayer (or dealer pursuant to Article 1 of Chapter 8 of this title) contains mistaken,...
• § 48-2-49 - Periods of Limitation for Assessment of Taxes
  (a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed by this title may be assessed...
• § 48-2-50 - Review of Assessments; Certifications
  (a) The commissioner's assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 13A of Title 50. No trial...
• § 48-2-51 - Jeopardy Assessments; Collection; Bond
  (a) If the commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his property from the state,...
• § 48-2-52 - Personal Liability of Corporate Officer or Employee for Tax Delinquency
  (a) Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of...
• § 48-2-53 - Compelled Production of Evidence
  If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his...
• § 48-2-54 - Action by Commissioner to Collect Unpaid Tax
  In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing...
• § 48-2-54.1 - Authorization to Charge Taxpayer's Account
  The commissioner is authorized to charge to the taxpayer's account any costs or fees which are charged to the commissioner by the United States...
• § 48-2-55 - Attachment and Garnishment; Levy
  (a) All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed...
• § 48-2-56 - Liens for Taxes; Priority
  (a) Except as otherwise provided in this Code section, liens for all taxes due the state or any county or municipality in the state...
• § 48-2-57 - Effect of Judicial Sale on State Tax Lien
  A sale of property under legal process shall not divest the state of its tax liens.
• § 48-2-58 - Release of Property Subject to State Tax Lien
  (a) The commissioner, upon the taxpayer's providing security sufficient to protect the state's interest and with the consent of the Attorney General, may release...
• § 48-2-59 - Appeals; Payment of Taxes Admittedly Owed; Bond; Costs
  (a) Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the Georgia...
• § 48-2-60 - Compromise Settlements; Penalty Refunds
  (a) No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except...
• § 48-2-61 - Effect of Actions Taken to Avoid Payment of Taxes; Liability
  (a) All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment...
• § 48-2-62 - Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds
  (a) As used in this Code section, the term: (1) "Tax return preparer" means any person who prepares for compensation, or who employs one...

Last modified: October 14, 2016